Kanagaretnam, Kiridaran; Lim, Chee Yeow; Lobo, Gerald J - In: Journal of International Business Studies 42 (2011) 6, pp. 853-874
We examine the relation between four dimensions of national culture and earnings quality of banks using a sample of banks from 39 countries. Our main analysis, which focuses on the pre-financial crisis period 1993–2006, indicates that banks in high individualism, high masculinity, and low...