The Effect of Testing Cultural Diversity Components on Accounting Behavior to Maintain Financial Performance: A Comparative Study in the Republic Of Iraq and Jordan
| المصدر: | مجلة القادسية للعلوم الإدارية والاقتصادية |
|---|---|
| الناشر: | جامعة القادسية - كلية الادارة والاقتصاد |
| المؤلف الرئيسي: | Al-Baaj, Qassim Mohmeed Abdlah (Author) |
| مؤلفين آخرين: | Odeh, Fatima Falih (Co-Author) |
| المجلد/العدد: | مج23, ع1 |
| محكمة: | نعم |
| الدولة: |
العراق |
| التاريخ الميلادي: |
2021
|
| الصفحات: | 71 - 83 |
| ISSN: |
1816-9171 |
| رقم MD: | 1234962 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Financial Accountant Performance | Cultural Values | Accounting Conservative
|
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| LEADER | 02205nam a22002297a 4500 | ||
|---|---|---|---|
| 001 | 1983644 | ||
| 041 | |a eng | ||
| 044 | |b العراق | ||
| 100 | |9 659568 |a Al-Baaj, Qassim Mohmeed Abdlah |e Author | ||
| 245 | |a The Effect of Testing Cultural Diversity Components on Accounting Behavior to Maintain Financial Performance: |b A Comparative Study in the Republic Of Iraq and Jordan | ||
| 260 | |b جامعة القادسية - كلية الادارة والاقتصاد |c 2021 | ||
| 300 | |a 71 - 83 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b This study aims to assess the influence of national cultural values on the financial accountant' conservative (AC) in a sample of listed companies in the Iraq and Amman Stock Exchange. The sample included financial reports of (100) companies listed in Iraq and Jordan for the period from 2015 to 2019. Hofstede's cultural values were adopted as an index of cultural dimensions. Besides, the Book-to-market value method used as a measure of accounting conservatism. The study results indicate that a high degree of masculinity culture, power distance, and uncertainty avoidance is associated with a high degree of non-conservative(AC). On the other hand, indulgence culture is negatively related to (AC) that tends to be non-conservative. This paper indicates the need to conduct introductory seminars for corporate board boards to familiarize them with cultural factors and their impacts on their performance as decision-makers. | ||
| 653 | |a القيم الثقافية |a المحاسبة المالية |a الشركات المساهمة |a سوق الأوراق المالية |a الأردن |a العراق | ||
| 692 | |b Financial Accountant Performance |b Cultural Values |b Accounting Conservative | ||
| 700 | |9 659571 |a Odeh, Fatima Falih |e Co-Author | ||
| 773 | |4 الاقتصاد |6 Economics |c 005 |e Al-Qadisiyah Journal for Administrative & Economic Sciences |f Maǧallaẗ al-qādisiyyaẗ li-l-ʻulūm al-idāriyyaẗ wa-al-iqtiṣādiyyaẗ |l 001 |m مج23, ع1 |o 0478 |s مجلة القادسية للعلوم الإدارية والاقتصادية |v 023 |x 1816-9171 | ||
| 856 | |u 0478-023-001-005.pdf | ||
| 930 | |d n |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1234962 |d 1234962 | ||
عناصر مشابهة
-
The Effect of Accounting for Fair Value in Accordance with International Accounting Standard 13 on the Value of the Company: Analytical Study of the Views of a Sample of Banks Included in the Iraq Stock Exchange
بواسطة: Al-Baaj, Qasim Muhammad Abdullah منشور: (2021) -
The Role of Disclosure of Operational Sectors on the Transparency of Financial Performance and its Reflection on Banking Performance: An Applied Study
بواسطة: Al-Baaj, Qassim Mohammed Abdullah منشور: (2024) -
The Impact of Creative Accounting Methods on Financial Reports and Statements in Commercial Banks Listed on Amman Stock Exchange: Field Study
بواسطة: Al-Rawashdeh, Abdelwahab Mahmoud منشور: (2021) -
Impact of Non-Financial Disclosure on Financial Performance: An Empirical Study of a Sample of Companies Listed on the Iraq Stock Exchange
بواسطة: Al-Hasnawi, Salem Salal Rahi منشور: (2019) -
Disclosure Attributes Impact of Corporate Governance Auditing Quality and Voluntary Disclosures on the Financial Performance of Banks Listed in the Egyptian Stock Exchange Market
بواسطة: El-Deeb, Mohamed Samy منشور: (2015)
