...Stephen B. Salter; Hong Kim Duong; Gaurav Gupta ABSTRACT A society’s culture affects its behavior and values. This study explores the role of national culture in accounting research. It starts by updating the work of G. Hofstede, G. J. Hofstede, and Minkov (2020) , including several new measures...

...Mitchell Free; Pamela Kent; Xin Qu; Daifei Yao ABSTRACT The standard principal-agent model predicts that, ceteris paribus, a negative relation exists between firm risk and CEO incentives or pay-performance sensitivity. We examine how a CEO’s risk tolerance (captured by national culture...

... comparability increases due to accounting standards harmonization. moderated confidence hypothesis information transfer information environment national culture Accounting researchers have studied intra-industry information transfer for more than four decades. Intra-industry information transfer...

... 2019 2019 earnings management international financial reporting long-term orientation national culture The perception of time is an important factor that affects human behavior ( Wittmann and Paulus 2008 ). Correspondingly, differences in future time orientation and managerial...

...Alan Diógenes Góis; Gerlando Augusto Sampaio Franco de Lima; Nádia Alves de Sousa; Mara Jane Contrera Malacrida ABSTRACT In this study we evaluated the effect of national culture on the relationship between IFRS adoption and the cost of equity capital in 2,692 large firms from 31 countries...

... and oversight. These results are generally robust to a number of additional sensitivity tests. JEL Classifications: M14; M16; M48. Data Availability: Data are from publicly available sources. This study addresses the role of national culture as an institutional feature that affects the financial...

...Hong K. Duong; Helen Kang; Stephen B. Salter ABSTRACT This paper examines the influence of national culture on corporate governance. We postulate that national culture can shape the contracting environments by serving as an informal constraint that affects incentives and choices in corporate...

...Laura Le Luo; Qingliang Tang ABSTRACT This study examines the influence of culture on management's response to the challenge of climate change, as manifested in firms' voluntary participation in carbon disclosure via the Carbon Disclosure Project (CDP). We argue that national culture impacts...