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The Role of National Culture in International Financial Reporting Standards Adoption
16 references·6 citing·39 second hop
The Role of National Culture in International Financial Reporting Standards Adoption (2020)The Role of National Culture in Internati…Culture's Consequences (2018)Culture's ConsequencesWorldwide Governance Indicators (2014)Worldwide Governance Indicato…Dimensionalizing Cultures: The Hofstede Model in Context (2011)Dimensionalizing Cultures: Th…Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…IFRS Adoption and Accounting Quality: A Review (2007)IFRS Adoption and Accounting …A quarter century of Culture's Consequences: a review of empirical research incorporating Hofstede's cultural values framework (2006)A quarter century of Culture'…The impact of culture and governance on corporate social reporting (2005)The impact of culture and gov…CEO incentives and earnings management (2004)CEO incentives and earnings m…Hofstede never studied culture (2003)Hofstede never studied cultureDisclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Disclosure Practices, Enforce…Culture's Consequences: Comparing Values, Behaviors, Institutions, and Organizations across Nations (2002)Culture's Consequences: Compa…Cultures and Organizations: Software of the Mind. (1993)Cultures and Organizations: S…Cultures and organizations: Software of the mind (1992)Cultures and organizations: S…Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)Towards a Theory of Cultural …The Cultural Relativity of Organizational Practices and Theories (1983)The Cultural Relativity of Or…IFRS adoption: a systematic review of the underlying theories (2023)IFRS adoption: a systematic r…The influence of culture on accounting judgment – Evidence from Poland and the United Kingdom (2021)The influence of culture on a…Perceptions regarding the implementation of International Financial Reporting Standards in Portugal and Brazil (2021)Perceptions regarding the imp…National culture and earnings management in developed and emerging countries (2021)National culture and earnings…Determinants of de jure adoption of international financial reporting standards: a review (2021)Determinants of de jure adopt…Culture and financial reporting quality in GCC countries: what do we know about tribal culture? (2021)Culture and financial reporti…Culture's Consequences: International Differences in Work-Related Values. 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(2010)The Structure of Scientific Revolutions (1963)Separation of Ownership and Control (1983)An overview of Hofstede-inspired country-level culture research in international business since 2006 (2016)Coercive, normative and mimetic isomorphism as determinants of the voluntary assurance of sustainability reports (2016)Personal values in human life (2017)Earnings management to avoid earnings decreases and losses (1997)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)An Inquiry into the Nature and Causes of the Wealth of Nations (1776)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)A Survey of Corporate Governance (1997)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Upper Echelons Theory: An Update (2007)The weirdest people in the world? (2010)Affective, Continuance, and Normative Commitment to the Organization: A Meta-analysis of Antecedents, Correlates, and Consequences (2002)Conservation of Resources in the Organizational Context: The Reality of Resources and Their Consequences (2017)The Measurement of Independent and Interdependent Self-Construals (1994)Varieties of Capitalism (2001)Rethinking individualism and collectivism: Evaluation of theoretical assumptions and meta-analyses. (2002)
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References

  • 2002Culture's Consequences: Comparing Values, Behaviors, Institutions, and Organizations across Nations21,666 cited
  • 1993Cultures and Organizations: Software of the Mind.17,690 cited
  • 2011Dimensionalizing Cultures: The Hofstede Model in Context7,241 cited
  • 2018Culture's Consequences5,455 cited
  • 1983The Cultural Relativity of Organizational Practices and Theories3,144 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2004CEO incentives and earnings management2,270 cited
  • 2006A quarter century of Culture's Consequences: a review of empirical research incorporating Hofstede's cultural values framework2,217 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 2005The impact of culture and governance on corporate social reporting2,031 cited
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  • 1992Cultures and organizations: Software of the mind1,624 cited
  • 2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study1,266 cited
  • 2014Worldwide Governance Indicators923 cited
  • 2007

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IFRS Adoption and Accounting Quality: A Review
915 cited
  • 2003Hofstede never studied culture872 cited
  • Cited by

    • 2021National culture and earnings management in developed and emerging countries35 cited
    • 2023IFRS adoption: a systematic review of the underlying theories30 cited
    • 2021Perceptions regarding the implementation of International Financial Reporting Standards in Portugal and Brazil29 cited
    • 2021Culture and financial reporting quality in GCC countries: what do we know about tribal culture?28 cited
    • 2021The influence of culture on accounting judgment – Evidence from Poland and the United Kingdom20 cited
    • 2021Determinants of de jure adoption of international financial reporting standards: a review19 cited