RIEBセミナー RIEB Seminar

日時 2015年1月5日(月)午後2時00分から午後3時30分
会場 神戸大学経済経営研究所 会議室(新館2階)
使用言語 日本語

2:00pm~3:30pm

報告者 藤山 敬史
所属 一橋大学大学院商学研究科 博士後期課程
論題 The Influences of Culture on Goodwill Impairment Loss Decisions: Evidence from EU Firms
要旨 Prior literature on international accounting shows that national culture affects accounting standards and practices in a country. This study explores the influences of national culture on the degree to which managers exercise their discretion, focusing on accounting for goodwill impairment under International Financial Reporting Standards. Consistent with our argument that the goodwill impairment loss decision is affected by national cultural dimensions determining decision-making processes in organizations as well as national institutions, the results show that the decision is associated with Hofstede's power distance and uncertainty avoidance cultural dimensions. This finding is robust when we use alternative cultural measures. This study extends prior literature by investigating accounting practices under a single set of accounting standards and by internationally comparing accounting practices for goodwill impairment. It also provides suggestions to practitioners and policymakers by documenting that stable factors influence goodwill impairment loss decisions.