...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...

... firms' earnings as signals of each other's earnings. The international context provides an ideal setting for applying the MCH to investigate intra-industry information transfer because there are wide variations in country-level institutions and national culture that shape the precision of early...

...: Accepted by Grace Pownall. January 2018 June 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...

...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...

... reporting national culture cross-listed firms Sarbanes-Oxley Act (SOX) This study addresses the role of national culture as an institutional feature that affects the financial reporting of U.S. foreign issuers by examining how culture impacts the likelihood of reporting material weaknesses...

...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...