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 cross-cultural study of international tourist flows (ITF) within China reinforces the literature in two respects. First, a factual ‘cultural distance’ variable, formed from cultural constructs, has been used to underpin the comparative framework in addition to commonly applied cultural proxies. This was enhanced by the use of the discrete choice approach by which the operational challenges...

In recent years, Web-based distance learning (WBDL) systems have become a popular learning environment for many western learners. While it has been established as an effective learning alternative, WBDL is not flourishing in Hong Kong as expected. This paper proposes that this is because Hong Kong students are not trained to learn independently and actively, as required in distance learning. Tr...

Prior research suggests an inverse relationship between geographic distance and financial market linkages. In this paper, we examine whether and how cultural distance between countries mitigates this finding. We find that country-pairs exhibit higher linkages if they have smaller cultural distance. The result remains significant to alternative measures of linkage. Finally, the cultural effect s...

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...

Iranian identity cannot be conceived of as a uniform monolithic concept. But, thanks to certain upheavals in the history of the country, it has turned into the triple concept of national/Islamic/modern. Hofstede’s (2001) cultural framework represents a well-validated operationalization of culture based on six cultural dimensions  (power distance, individualism/collectivism, masculinity/feminini...