@inproceedings{bb4ec18f002d41f58800dbc74db3afe3,
title = "Culture's Influence on Asset Valuations in Anglo versus Latin Countries Post IFRS: a Discussion and Proposal for Research",
abstract = " The paper considers how culture may influence the financial accounting judgments made by firms post convergence to International Financial Reporting Standards (IFRS). The cultural framework established by Hofstede (1980) and accounting values developed by Gray (1988) will provide the theoretical framework in the proposed examination of differences in culture and accounting values between Anglo and Latin American nations. This proposed research provides a framework towards the understanding and prediction of the role and influence of culture in contemporary international accounting and financial reporting as well as the need to address culture if IFRS is to be successful.",
keywords = "culture, accounting, property, plant and equipment, intangible assets, research and development, international financial reporting standards, IFRS",
author = "Brian Noll",
year = "2014",
month = jun,
language = "American English",
series = "Proceedings of 6th Annual American Business Research Conference",
booktitle = "Proceedings of 6th Annual American Business Research Conference",
}