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Accounting And Cultural Values: IFRS In 3G Economies
16 references·1 citing·44 second hop
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References

  • 1981Culture's Consequences: International Differences in Work-Related Values20,532 cited
  • 1988The Confucius connection: From cultural roots to economic growth4,383 cited
  • 2010Cultures and Organizations, Software of the mind. Intercultural Cooperation and Its Importance for survival3,923 cited
  • 1980CULTURES CONSEQUENCES: INTERNATIONAL DIFFERENCES IN WORK RELATED VALUES1,983 cited
  • 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
  • 2003Hofstede never studied culture872 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
  • 1998Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosures Practices373 cited
  • 2005The adoption of international accounting standards in Bangladesh250 cited
  • 1995The Impact of Culture on Accounting Disclosures: Some International Evidence201 cited
  • 1996Spontaneous harmonization effects of culture and market forces on accounting disclosure practices.187 cited
  • 1995Cultural Relevance of Western Accounting Systems to Developing Countries174 cited
  • 1992EC Accounting Harmonisation: An Empirical Study of Measurement Practices in France, Germany and the UK

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133 cited
  • 2004A CRITICAL REVIEW OF TESTS OF GRAY THEORY OF CULTURAL RELEVANCE AND SUGGESTIONS FOR FUTURE RESEARCH133 cited
  • 2004An empirical assessment of Gray's accounting value constructs121 cited
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    • 2024Perceived Benefits of IFRS Adoption in Morocco and French Speaking Sub-Saharan African Countries15 cited