Individualism–Collectivism, Private Benefits of Control, and Earnings Management: A Cross-Culture Comparison
Using private benefits of control and earnings management data from 41 countries and regions, we provide strong evidence that cultures, together with legal rules and law enforcement, play a critical role in shaping corporate behavior. More specifically, we find that private benefits of control are l...
| Authors: | ; ; |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer
2013
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| In: |
Journal of business ethics
Year: 2013, Volume: 114, Issue: 4, Pages: 655-664 |
| Further subjects: | B
Corporate governance
B Private benefits of control B Individualism B Earnings management B Moral Behavior B Collectivism |
| Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |