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Effects of national culture on earnings quality of banks
16 references·16 citing·39 second hopsampled
Effects of national culture on earnings quality of banks (2011)Effects of national culture on earnings q…The law and economics of self-dealing (2008)The law and economics of self…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Private credit in 129 countries☆ (2007)Private credit in 129 countri…The economic implications of corporate financial reporting (2005)The economic implications of …Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…Culture's Consequences: Comparing Values, Behaviors, Institutions, and Organizations across Nations (2002)Culture's Consequences: Compa…Culture's consequences comparing values, behaviors, institutions, and organizations across nations (2001)Culture's consequences compar…Law and Finance (1998)Law and FinanceEarnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)Towards a Theory of Cultural …The Confucius connection: From cultural roots to economic growth (1988)The Confucius connection: Fro…Culture's Consequences: International Differences in Work-Related Values. (1983)Culture's Consequences: Inter…Culture's Consequences: International Differences in Work-Related Values (1981)Culture's Consequences: Inter…FinTech, SME efficiency and national culture: Evidence from OECD countries (2020)FinTech, SME efficiency and n…Does the market value greenhouse gas emissions? Evidence from multi-country firm data (2020)Does the market value greenho…Does national culture affect corporate innovation? International evidence (2020)Does national culture affect …Culture and International business research: A review and research agenda (2020)Culture and International bus…Integrated reporting: An accounting disclosure tool for high quality financial reporting (2019)Integrated reporting: An acco…Gender diversity, financial expertise and its effects on accounting quality (2017)Gender diversity, financial e…Bank Loan Loss Provisions Research: A Review (2017)Bank Loan Loss Provisions Res…Religiosity and the cost of debt (2016)Religiosity and the cost of d…Effects of national culture on bank risk-taking behavior (2016)Effects of national culture o…Does Country Equate with Culture? Beyond Geography in the Search for Cultural Boundaries (2016)Does Country Equate with Cult…Corporate Governance in Banks (2016)Corporate Governance in BanksReligiosity and Earnings Management: International Evidence from the Banking Industry (2013)Religiosity and Earnings Mana…Effects of international institutional factors on earnings quality of banks (2013)Effects of international inst…Do Islamic Banks Employ Less Earnings Management? (2013)Do Islamic Banks Employ Less …Distance without direction: Restoring credibility to a much-loved construct (2012)Distance without direction: R…An institution-based view of executive compensation: A multilevel meta-analytic test (2012)An institution-based view of …Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Detecting Earnings Management. (1995)Earnings Management through Real Activities Manipulation (2003)Motivation, leadership, and organization: Do American theories apply abroad? (1980)The Cultural Relativity of Organizational Practices and Theories (1983)Hofstede's Culture Dimensions (1984)Travel Anxiety and Intentions to Travel Internationally: Implications of Travel Risk Perception (2005)Conceptualizing and measuring cultures and their consequences: a comparative review of GLOBE's and Hofstede's approaches (2006)Review : A Review of Culture in Information Systems Research: Toward a Theory of Information Technology Culture Conflict1 (2006)Earnings Management During Import Relief Investigations (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Economic Consequences of Legal Origins (2008)Women on Boards and Firm Financial Performance: A Meta-Analysis (2014)Do institutional investors drive corporate social responsibility? International evidence (2018)Risk, Return, and Equilibrium: Empirical Tests (1973)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)Universals in the Content and Structure of Values: Theoretical Advances and Empirical Tests in 20 Countries (1992)Affective, Continuance, and Normative Commitment to the Organization: A Meta-analysis of Antecedents, Correlates, and Consequences (2002)The weirdest people in the world? (2010)Upper Echelons Theory: An Update (2007)Dimensionalizing Cultures: The Hofstede Model in Context (2011)Culture and the Self: Implications for Cognition, Emotion, and Motivation (1991)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 2002Culture's Consequences: Comparing Values, Behaviors, Institutions, and Organizations across Nations21,666 cited
  • 1981Culture's Consequences: International Differences in Work-Related Values20,532 cited
  • 1998Law and Finance17,902 cited
  • 1983Culture's Consequences: International Differences in Work-Related Values.15,062 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1988The Confucius connection: From cultural roots to economic growth4,383 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2008The law and economics of self-dealing3,514 cited
  • 2001Culture's consequences comparing values, behaviors, institutions, and organizations across nations2,943 cited
  • 2007Private credit in 129 countries☆2,798 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries

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2,078 cited
  • 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
  • Cited by

    • 2012Distance without direction: Restoring credibility to a much-loved construct486 cited
    • 2016Does Country Equate with Culture? Beyond Geography in the Search for Cultural Boundaries303 cited
    • 2020Does the market value greenhouse gas emissions? Evidence from multi-country firm data268 cited
    • 2020FinTech, SME efficiency and national culture: Evidence from OECD countries213 cited
    • 2016Effects of national culture on bank risk-taking behavior205 cited
    • 2020Culture and International business research: A review and research agenda204 cited
    • 2013Do Islamic Banks Employ Less Earnings Management?195 cited
    • 2016Corporate Governance in Banks183 cited
    • 2017Gender diversity, financial expertise and its effects on accounting quality182 cited
    • 2019Integrated reporting: An accounting disclosure tool for high quality financial reporting178 cited
    • 2017Bank Loan Loss Provisions Research: A Review171 cited
    • 2020Does national culture affect corporate innovation? International evidence161 cited
    • 2013Religiosity and Earnings Management: International Evidence from the Banking Industry161 cited
    • 2012An institution-based view of executive compensation: A multilevel meta-analytic test152 cited
    • 2016Religiosity and the cost of debt150 cited
    • 2013Effects of international institutional factors on earnings quality of banks144 cited