2020
DOI: 10.18568/internext.v15i2.580
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Cultural Determinants of Corporate Governance: A Multi-Country Study

Abstract: Double Blind Review System Scientific Editor Ilan AvrichirPurpose: The purpose of this study was to investigate if the culture of countries influences earnings management practices. Earnings management (EM) was chosen as a Corporate Governance mechanism. Methodology: We selected the Earnings Management proxies from Leuz et al. (2003). We adopted Hosftede´s cultural dimensions: power distance, individualism, uncertainty avoidance and long term orientation. The sample comprised companies listed in 2016 in the st… Show more

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“…Taras et al, 2012). As culture affects a country’s governance system (Melo Arantes et al, 2020), it is likely technology has a significant role to play in that connection.…”
Section: National Culture and Implications For Industry 40 Managementmentioning
confidence: 99%
“…Taras et al, 2012). As culture affects a country’s governance system (Melo Arantes et al, 2020), it is likely technology has a significant role to play in that connection.…”
Section: National Culture and Implications For Industry 40 Managementmentioning
confidence: 99%
“…Cultural studies have been applied to many arenas in an effort to grasp the effects of culture on individuals, organizations, and nations. Culture has been shown to influence many aspects of society and business, such as materialism and life satisfaction (Xiao and Tessema, 2019), corporate governance practices (Melo et al, 2020), financial literacy (Ahunov and Van Hove, 2020), innovation (Diaz-Moriana et al, 2020), and risk-taking behavior (Díez-Esteban et al, 2019). Geert Hofstede’s (1980) cultural dimensions are one of the most influential and most studied models of cultural differences among nations (Gupta et al, 2018; Kirkman et al, 2006; Leung and Morris, 2015; Osland and Bird, 2000; Peterson and Sondergaard, 2011), and they have unquestionably had a large influence on academic studies and the business world (e.g.…”
Section: Introductionmentioning
confidence: 99%