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Cultural effects on accounting practices and investment decisions

Author

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  • Karen Moustafa Leonard
  • Michael Slaubaugh
  • Hwei Cheng Wang

Abstract

Due to increasing globalisation, accounting practices and individual investment decisions are no longer constrained by national borders. However, we believe individual practices and decisions are constrained by societal culture due to its impact on the development and setting of national accounting standards, the application of those standards by local businesses to create information and investors' interpretation of information provided by local businesses. We propose a framework to examine these effects and suggest future research directions.

Suggested Citation

  • Karen Moustafa Leonard & Michael Slaubaugh & Hwei Cheng Wang, 2010. "Cultural effects on accounting practices and investment decisions," International Journal of Accounting and Finance, Inderscience Enterprises Ltd, vol. 2(2), pages 156-170.
    • Handle: RePEc:ids:intjaf:v:2:y:2010:i:2:p:156-170
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    Citations

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    Cited by:

    1. Adu Bonna & Robert Awobgo-Moah Amoah, 2020. "Influence of Culture on Investment Decisions: A Cross-Sectional Study of Ghanaian Population," Journal of Economics and Behavioral Studies, AMH International, vol. 11(6), pages 32-45.
    2. Pier Luigi Marchini & Carlotta D'Este, 2015. "Comprehensive Income: which potential effects on firms? performance evaluation and users? decision process?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(2), pages 55-94.
    3. Muhammad Arsalan Hashmi & M Abdullah & Tariq Jalees & Ume Amen & Muhammad Arsalan, 2023. "Do Personality Traits and Cultural Norms Influence Investment Decisions? The Role of Financial Literacy and Investor Overconfidence," Journal of Economic Impact, Science Impact Publishers, vol. 5(1), pages 106-113.

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