Banca de QUALIFICAÇÃO: CARLA FERNANDA BEZERRA DA CRUZ

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : CARLA FERNANDA BEZERRA DA CRUZ
DATE: 23/02/2026
TIME: 10:00
LOCAL: VIDEOCONFERÊNCIA
TITLE:

BETWEEN CULTURE AND PRUDENCE: THE INFLUENCE OF HOFSTEDE’S CULTURAL DIMENSIONS ON ACCOUNTING CONSERVATISM IN BRICS COUNTRIES.

 

KEY WORDS:

Accounting conservatism; National culture; Hofstede’s cultural dimensions; BRICS; Accounting information quality.

 

PAGES: 36
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

This study investigates the influence of national cultural dimensions on the level of conditional accounting conservatism in firms from BRICS countries (Brazil, Russia, India, China, and South Africa). Grounded in Hofstede’s Cultural Theory and Basu’s (1997) conservatism model, the research examines how cultural values—represented by Hofstede’s six dimensions (Power Distance, Individualism, Masculinity, Uncertainty Avoidance, Long-Term Orientation, and Indulgence)—affect the asymmetric timeliness of loss recognition relative to gains. The study adopts a quantitative approach, conducting an empirical analysis based on secondary data from publicly traded firms in BRICS countries, employing an econometric model with interactions between returns, bad news dummy variables, and cultural measures. The expected contribution lies in advancing the literature on institutional determinants of accounting conservatism in emerging economies, providing comparative multinational evidence and strengthening the understanding of the relationship between national culture and accounting information quality.

 

COMMITTEE MEMBERS:
Externa à Instituição - CLESIA CAMILO PEREIRA - UnB
Presidente - 1673813 - CLAYTON LEVY LIMA DE MELO
Interno - 4966048 - RAIMUNDO MARCIANO DE FREITAS NETO