Waterstraat, Silke
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ESG Disclosures – Voluntary guidelines and standards & mandatory regulations. A decision framework for directors of multinational firms
2023, Da Silva Lima, Yanina, Waterstraat, Silke
Negativzinsen und Profitabilitätsstrategien von Retailbanken
2021, Waterstraat, Silke, Kustner, Clemens
Working Capital Management - Tipps in Zeiten der Krise
2021, Waterstraat, Silke, Kustner, Clemens
Analyzing the Link between Uncertainty Avoidance and Accounting Conservatism in the Hofstede-Gray-Framework
2015, Waterstraat, Silke
IFRS 9 Einführung in Banken – Implikationen für Unternehmen
2022, Waterstraat, Silke, Kustner, Clemens
Trade Finance – Finanzierung von Handelsaktivitäten
2021, Waterstraat, Silke, Kustner, Clemens
Negativzinsen – Herausforderung im Cash-Management
2021, Waterstraat, Silke, Kustner, Clemens
Does board composition taking account of sustainability expertise influence ESG ratings? An exploratory study of European banks
2021, Waterstraat, Silke, Kustner, Clemens, Koch, Maximilian, Gerber, Aurona, Hinkelmann, Knut
Cultural Significance on Accounting: Analyzing the Link between Uncertainty Avoidance and Accounting Conservatism in the Hofstede-Gray-Framework. Dissertation
2015-09-14, Waterstraat, Silke
The Hofstede-Gray-Framework postulated by Gray (1988) combines the four cultural dimensions from Hofstede (1980) with accounting values being professionalism versus statutory control, uniformity versus flexibility, conservatism versus optimism, and secrecy versus transparency. This thesis focuses on the cultural dimension of uncertainty avoidance (Hofstede, 1980) which is considered the most significant dimension to predict the accounting values of countries and clusters (Salter & Niswander, 1995). This dimension is strongly linked to accounting conservatism. In this context, a variety of research gaps are addressed, as for example: The improvement of the measurement of dependent variables by applying measures of unconditional conservatism based on current research, the examination if cultural influences on accounting practice persist following the adoption of IFRS and the improvement of the independent variable by integrating data from a questionnaire on financial risk perception (Weber and Hsee, 1999) into the research design. Besides that a comprehensive literature review has been performed providing conclusions and analyses not having been published so far. Based on an examination of 44 countries for the Hofstede data set, it could be concluded that culture cannot be dismissed as a possible variable explaining accounting conservatism even after adoption of IFRS. The financial risk questionnaire dataset less evident than for the Hofstede scale. As the statistical results are encouraging and valuable from a research gap perspective, it is suggested to continue the search for further participants in the survey to increase the number of participants per country to a reasonable amount.