Amat, Oriol; Blake, John; Wraith, Philip; Oliveras, Ester - Department of Economics and Business, Universitat … - 1999
Gray (1988) has put forward a hypothesis on how a national accounting environment might reflect the cultural dimensions identified by Hofstede (1980, 1983). A number of studies have tested Gray's hypothesis, including one by Pourjalali and Meek (1995) which identified a match between changes in...