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...
| Autori: | ; ; |
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| Tipo di documento: | Elettronico Articolo |
| Lingua: | Inglese |
| Verificare la disponibilità: | HBZ Gateway |
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Pubblicazione: |
2013
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| In: |
Journal of business ethics
Anno: 2013, Volume: 114, Fascicolo: 4, Pagine: 655-664 |
| Altre parole chiave: | B
Corporate governance
B Private benefits of control B Individualism B Earnings management B Moral Behavior B Collectivism |
| Accesso online: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |