The purpose of this study is to examine the possible impact of value systems on earnings management in France, Tunisia and Canada. Cultural values include power distance, uncertainty avoidance, individualism, masculinity and long-term orientation. The cross-cultural study uses the method of structural equations trough LISREL approach. The examination covers the period between 2003 and 2009. Fin...

This study aims to examine how Iranian EFL learners perceive and apply mitigation devices in request speech act in 4 asymmetrical situations. Role-play interactions and questionnaires were used to elicit the required data from Iranian informants (male vs. female). The results obtained from the analysis of data revealed that in identical situations, male requestors were comparably more certain t...

Based on goal setting theory, this study explores the positive effect and influencing process of authoritarian leadership on employee performance, as well as the moderating role of individual power distance in this process. Data from 211 supervisor-subordinate dyads in Chinese organizations indicates that authoritarian leadership is positively associated with employee performance, and learning ...

Is a manager's likability important from an employee's perspective? Research results in this field are scant and inconsistent. The current study explored employees' response to managers' likability and the moderating effect of power distance at both the cultural and individual levels. In study 1, following the countercultural priming experimental paradigm proposed by Van den Bos et al. (2013), ...

Hofstede (1980) brought forth four cultural dimensions that became the most popular references in crosscultural studies later. These are individualism/ collectivism, power distance, uncertainty avoidance, and masculinity/femininity. Later, he added a fifth dimension, the long term orientation in his thesis (Hofstede 2001). Research on organizational culture and its implication on human resource...