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Research literature, 1 records found
Research literature 1 records found  
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39 p, 306.4 KB Earnings management and cultural values / Desender, Kurt A. ; Castro, Christian E. ; Escamilla de León, Sergio A. ; Universitat Autònoma de Barcelona. Departament d'Empresa
Using theory and empirical data from social psychology to measure for cultural differences between countries, we study the effect of individualism as defined by Hofstede (1980) and egalitarianism as defined by Schwartz (1994, 1999, 2004) on earnings management. [...]
Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa 2008 (Document de treball (Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa) ; 08/1)  

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