1-7 of 7
Keywords: national culture
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
Journal Articles
Journal of International Accounting Research (2022) 21 (1): 1–21.
Published: 01 March 2022
...) and a small sample size (i.e., coins that were flipped for only a few times). Evidently, Bloomfield et al.'s (2000) finding is consistent with the prediction of the MCH. moderated confidence hypothesis information transfer information environment national culture Accounting researchers have...
Journal Articles
Journal of International Accounting Research (2019) 18 (3): 97–119.
Published: 01 September 2019
...-term-oriented cultures suggesting that manipulation of accruals enables benchmark beating with high precision. JEL Classifications: M14; M16; M21; M41. January 2018 June 2019 2019 earnings management international financial reporting long-term orientation national culture...
Journal Articles
Journal Articles
Journal of International Accounting Research (2017) 16 (3): 119–145.
Published: 01 September 2017
... 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. Editor's note: Accepted by Hollis A. Skaife. This study addresses the role of national culture...
Journal Articles
Journal of International Accounting Research (2016) 15 (3): 67–96.
Published: 01 December 2016
...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...
Journal Articles
Journal of International Accounting Research (2016) 15 (1): 17–47.
Published: 01 May 2016
...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...