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...

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Autori: Zhang, Xu (Autore) ; Liang, Xing (Autore) ; Sun, Hongyan (Autore)
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
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)