نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری دانشکده علوم اداری و اقتصاد، دانشگاه اصفهان، اصفهان، ایران.
2 گروه حسابداری، دانشکده اقتصاد و علوم اداری، دانشگاه اصفهان، اصفهان، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Abstract
The strong corporate culture can positively affect the comparability of financial statements through two separate channels. First, strong corporate culture introduces clarity about corporate goals and practices. When firms face unexpected events, such clarity about goals and practices can reduce uncertainties. This aspect of a strong corporate culture is particularly relevant for financial statements since accountants and managers frequently face unexpected events and have to make choices that affect accounting numbers. When firms have a strong corporate culture, it enables them to make those decisions with greater uniformity under the same set of unexpected economic events. This can enhance inter-firm comparability of financial statements. Second, strong corporate culture can enhance comparability by reducing incentives to engage in dishonest financial reporting. In strong culture firms, corporate executives are unlikely to act in opportunistic ways that entail a greater risk of breaching organizational trust or collapse of corporate norms. In firms where such agency conflicts are absent, corporate executives make homogenous financial reporting decisions when faced with similar economic events. Such homogenous decision-making under similar economic events can result in greater financial statement comparability. On the other hand, the comparability of financial statements can have an impact from the Sudden CEO Turnovers. It be expected firms with sudden CEO Turnovers to exhibit greater comparability of financial statements when such a change moves the firm towards a stronger corporate culture.
کلیدواژهها [English]
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