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Individualism-Collectivism, Private Benefits of Control, and Earnings Management: A Cross-Culture Comparison

Author
XU ZHANG1 ; XING LIANG2 ; HONGYAN SUN1
[1] Department of Accounting and Information Management, University of Macau, Macau, China
[2] School of Accountancy, Shandong Institute of Business and Technology, Yantai, Shandong, China
Conference title
Accountability, Credibility, and Ethicality
Conference name
WBEF World Business Ethics Forum (3 ; Taipa 2010-10-27)
Author (monograph)
GIFT, Michael J (Editor)
Source

Journal of business ethics. 2013, Vol 114, Num 4, pp 655-664, 10 p ; ref : 3/4 p

ISSN
0167-4544
Scientific domain
Education
Publisher
Springer, Heidelberg
Publication country
Germany
Document type
Conference Paper
Language
English
Author keyword
Collectivism Corporate governance Earnings management Individualism Moral behavior Private benefits of control
Keyword (fr)
Collectivisme Comparaison interculturelle Comptabilité Entreprise Gouvernance Individualisme Moralité Bénéfices privés du contrôle Gestion des résultats comptables
Keyword (en)
Collectivism Cross-cultural comparison Accounting Enterprise Governance Individualism Morality
Classification
Francis
521 Sociology / 521-47A Sociology of work and sociology of organizations / 521-55 Sociology of organizations and enterprises. Bureaucracy and administration

Francis
521 Sociology / 521-55A Sociology of knowledge and sociology of culture / 521-56 Sociology of knowledge and ethics / 521-59 Ethics and moral life

Discipline
Sociology
Origin
Inist-CNRS
Database
FRANCIS
INIST identifier
27492563

Sauf mention contraire ci-dessus, le contenu de cette notice bibliographique peut être utilisé dans le cadre d’une licence CC BY 4.0 Inist-CNRS / Unless otherwise stated above, the content of this bibliographic record may be used under a CC BY 4.0 licence by Inist-CNRS / A menos que se haya señalado antes, el contenido de este registro bibliográfico puede ser utilizado al amparo de una licencia CC BY 4.0 Inist-CNRS

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