Abstract \n■ Measuring culture is a central issue in international management research and is traditionally accomplished using indices of cultural values. Herein we present a new linguistic-based measure of cultural distance (based on linguistic genealogical classification) that is both more fundamental and more widely applicable than values surveys. \n\nKey Results \n■ We then use structural equation modeling techniques to show links to the cultural values dimensions delineated by Hofstede (1980). We also demonstrate relationships between linguistic distance and other measures of managerial values using three additional data
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