Original paper
Individualist-collectivist culture, ownership concentration and earnings quality
Volume: 24, Issue: 1-2, Pages: 23 - 42
Published: Jan 21, 2016
Abstract
In this study we explore the effects of individualist-collectivist culture, an important dimension of national cultures, on the entrenchment incentives of large shareholders. Specifically, we investigate how individualist-collectivist culture affects the relationship between ownership concentration and earnings quality. We predict that the social connections among corporate insiders are stronger in collectivist societies, thus reducing corporate...
Paper Details
Title
Individualist-collectivist culture, ownership concentration and earnings quality
Published Date
Jan 21, 2016
Volume
24
Issue
1-2
Pages
23 - 42
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Notes
History