HIGHLIGHTS
- What: First; the authors focus on the that many researchers have marginalized. The authors focus on the effect of the four dimensions of Hofstede on accounting conservatism which is "the most ancient and probably the most pervasive principle of accounting valuation (Sterling, 1967, p.110). The aim of the study is to find new evidence supporting the association between cultural dimensions and accounting conservatism. The authors focused on the banking sector for two reasons.
- Who: Feker Mhadhbi et al. from the on Industry, Bangladesh have published the research: Volume 31 (2) October 2024 ISSN 0216 . . .
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