Banca de DEFESA: CARLA FERNANDA BEZERRA DA CRUZ

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : CARLA FERNANDA BEZERRA DA CRUZ
DATE: 27/07/2026
TIME: 10:00
LOCAL: VIDEOCONFERÊNCIA
TITLE:

BETWEEN CULTURE AND PRUDENCE: THE INFLUENCE OF HOFSTEDE'S CULTURAL DIMENSIONS ON ACCOUNTING CONSERVATISM IN EMERGING COUNTRIES: EVIDENCE FROM THE ORIGINAL BRICS MEMBERS

KEY WORDS:

Accounting conservatism. National culture. Hofstede's cultural dimensions. Emerging countries. BRICS.

 

PAGES: 46
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

The objective of this study was to analyze the influence of Hofstede’s cultural dimensions on accounting conservatism in emerging countries, considering evidence from the original BRICS members. To achieve this objective, a quantitative, descriptive, and documentary research design was adopted, using quarterly data from non-financial companies listed in Brazil, Russia, India, China, and South Africa, covering the period from the first quarter of 2010 to the third quarter of 2025. The sample comprised 2,104 companies, totaling 132,552 observations in a balanced panel dataset. Accounting and financial data were collected from the London Stock Exchange Group (LSEG) Workspace database, while cultural indicators were obtained from Hofstede Insights. Conditional accounting conservatism was measured using Basu’s (1997) model, estimated through firm and time fixed effects with two-way clustered robust standard errors. The results showed that the cultural dimensions Power Distance, Long-Term Orientation, and Indulgence had a statistically significant influence on conditional accounting conservatism, consistent with the proposed hypotheses. In contrast, the dimensions Individualism, Masculinity, and Uncertainty Avoidance exhibited statistically significant relationships in the opposite direction to that predicted by theory. These findings indicated that national culture influenced accounting conservatism in emerging economies, although its effects varied across the different cultural dimensions analyzed. It was concluded that the evidence expanded the understanding of the relationship between national culture and accounting conservatism in emerging economies by demonstrating that some associations reported in the international literature were not fully replicated when the analysis was restricted to the original BRICS members.

 

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