문화요인이 국가간 회계정보 공시수준에 미치는 영향 = The Impact of Culture on International Accounting Disclosure

다국어 초록 (Multilingual Abstract)

The culture has been affected by environmental factors, has grown and has progressed. Because of various international cultural differences, the social and cultural values affect accounting values, and finally a channel and proper degree of accounting practices. The purpose of this study is to examine empirically the determinants of the level of accounting disclosure in international context. More specipically the study analyzes the effects of cultural and economic factors on the level of accounting information disclosures in 38 countries based on Gray(1983)'s accounting value model using accounting disclosures indices published by CIFAR. For an empirical analysis, the study uses Hofstede,s five indices of cultural values and two economic variables as independent variables, and the disclosure indices of CIFAR as dependent variables. Five cultural variables are individualism, power distance, uncertainty avoidance, masculinity, and long-term orientation, and two economic variables being the size of the capital market and the degree of overseas exposure of the national economy.
For the univariate analysis, the study uses the t-Test and the Mann-Whitney U Test for investigating the effects of each independent variables. From the results of this analysis, statistically significant factors are individualism, power distance, uncertainty avoidance among cultual variables, although masculinity and long-term orientation are not. Economic variables are generally significant.
For the multivariate analysis, multiple regression are employed. The result of multiple regression using cultural variables corresponds with that of univariate analysis in other cultural variables except power distance. The result of multiple regression using economic variables doesn't corresponds with that of univariate analysis in model. The size of capital market and the degree of overseas exposure of the national economy(1) appear to be contrary to the expected relationship in Model. It is estimated because of the correlation among independent variables that the result of univariate analysis doesn't correspond with that of multivariate analysis.

목차 (Table of Contents)

• Ⅰ. 서 론
• Ⅱ. 선행연구 : 문화요인과 회계시스템
• Ⅲ. 가설설정 및 연구설계
• Ⅳ. 실증분석
• Ⅴ. 결 론