1
, Faculty of Accounting & Economic ,Islamic Azad University,Tehran, Iran,
2
Assistant Professor, Faculty of Accounting & Economic ,Islamic Azad University, Tehran, Iran
10.22034/iaar.2022.156645
Abstract
The existence of different cultural groups in the accounting world causes various perceptions and judgments about accounting relationships and concepts. Therefore, this research investigates the impact of Corporate Culture Characteristics on the Readability of Financial Reports among 29 companies listed on the Tehran Stock Exchange, using multi-regression analysis model during the years 2011 to 2018. Globe questionnaire was used to measure organizational culture and Foge index was used to study the readability of the financial reports. Results demonstrate futurism, gender equality, assertiveness, intra-group collectivism, out-group collectivism and altruism were significant on the readability of financial statements. Functionalism, avoidance of uncertainty, and power gap were not significant. The effect of control variable on company size was positive and non-significant and financial index was positive and significant.
riahinezhad, M., & tavangar, A. (2022). The Impact of Corporate Culture on Readability
Of Financial Reports. Accounting and Auditing Research, 14(54), 69-84. doi: 10.22034/iaar.2022.156645
MLA
mohadese riahinezhad; afsaneh tavangar. "The Impact of Corporate Culture on Readability
Of Financial Reports". Accounting and Auditing Research, 14, 54, 2022, 69-84. doi: 10.22034/iaar.2022.156645
HARVARD
riahinezhad, M., tavangar, A. (2022). 'The Impact of Corporate Culture on Readability
Of Financial Reports', Accounting and Auditing Research, 14(54), pp. 69-84. doi: 10.22034/iaar.2022.156645
VANCOUVER
riahinezhad, M., tavangar, A. The Impact of Corporate Culture on Readability
Of Financial Reports. Accounting and Auditing Research, 2022; 14(54): 69-84. doi: 10.22034/iaar.2022.156645
)