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Shades of Gray: An empirical examination of Gray's model of culture and income measurement practices using 20-F data
16 references·4 citing·40 second hop
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An international study of timeliness and conservatism (2008)Is financial reporting shaped…A cross-country study on the effects of national culture on earnings management (2008)A cross-country study on the …Why do countries matter so much for corporate governance?☆ (2007)Why do countries matter so mu…Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey (2004)Convergence with IFRS in an e…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Firm‐level Disclosures and the Relative Roles of Culture and Legal Origin (2003)Firm‐level Disclosures and th…Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings (2001)Domestic Accounting Standards…Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data (2000)Country-Specific Factors Rela…Legal Determinants of External Finance (1997)Legal Determinants of Externa…Cultural Influence on the Development of Accounting Systems Internationally: A Test of Gray's [1988] Theory (1995)Cultural Influence on the Dev…Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)Towards a Theory of Cultural …Positive Accounting Theory (1985)Positive Accounting TheoryCulture's Consequences: International Differences in Work-Related Values. 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References

  • 1981Culture's Consequences: International Differences in Work-Related Values20,532 cited
  • 1983Culture's Consequences: International Differences in Work-Related Values.15,062 cited
  • 1997Legal Determinants of External Finance9,776 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
  • 2007Why do countries matter so much for corporate governance?☆1,211 cited
  • 2000Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data919 cited
  • 2001Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings706 cited
  • 1977Corporate Financial Statements, A Product of the Market and Political Processes585 cited
  • 2008Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism513 cited
  • 2003Firm‐level Disclosures and the Relative Roles of Culture and Legal Origin507 cited
  • 1995Cultural Influence on the Development of Accounting Systems Internationally: A Test of Gray's [1988] Theory402 cited
  • 2008A cross-country study on the effects of national culture on earnings management

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394 cited
  • 1983A JUDGEMENTAL INTERNATIONAL CLASSIFICATION OF FINANCIAL REPORTING PRACTICES354 cited
  • 2004Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey278 cited
  • Cited by

    • 2019Do differences in national cultures affect cross-country conditional conservatism behavior under IFRS?25 cited
    • 2017Management control systems, culture, and upper echelons – a systematic literature review on their interactions18 cited
    • 2024THE ROLE OF CULTURE IN ACCOUNTING IN THE LIGHT OF HOFSTEDE’S, GRAY’S AND SCHWARTZ’S CULTURAL DIMENSIONS THEORIES – A LITERATURE REVIEW16 cited
    • 2020Accounting Conservatism and National Culture15 cited