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• W2529419857 abstract "Despite a significant increase in accounting research on risk disclosures that has emerged over the last two decades, there is paucity of cross-country evidence from non-financial sectors. This research note analyzes how country-specific cultural values are linked to the level of risk disclosure. We hypothesize a positive association between the level of risk disclosure and each of Hofstede’s (2001) cultural values: Power distance, uncertainty avoidance, individualism, masculinity, and long-term orientation. For a sample of manufacturing firms from four countries, our results support the hypothesis, except for masculinity, after controlling for a country’s legal system. This pattern holds for several types of risk disclosures. Our findings extend those of Elshandidy, Fraser and Hussainey (2015), contribute to cross-country disclosure research on the role of cultural values, and are relevant to current efforts to harmonize risk disclosures internationally. Keywords: Cross-country research; Cultural values; Risk disclosures" @default.
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• W2529419857 date "2016-01-01" @default.
• W2529419857 modified "2023-09-24" @default.
• W2529419857 title "Risk Disclosures and Cultural Values: A Research Note" @default.
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