Concepedia

The impact of institutional and cultural factors on the use of non-GAAP financial measures. International evidence from the oil and gas industry

Franco Visani, F. Marta L. Di Lascio, Silvia Gardini

Journal of International Accounting Auditing and Taxation · 2020 · 11 citations · 109 references

Open access

Concepts

BusinessBusiness EconomicsFinanceFinancial AccountingInstitutional TheoryInternational AccountingFinancial InclusionFinancial ReportingFinancial StatementsNon-gaap Financial MeasuresGas IndustryInstitutional Effects On ReportingMarket Reaction To Non-gaap DisclosuresNon-financial Performance MeasurementNon-financial Performance MetricsNon-gaap Adjustment AnalysisNon-gaap Performance MetricsNon-gaap Reporting Standards

References

109

Culture's Consequences: Comparing Values, Behaviors, Institutions, and Organizations across Nations

Rabi S. Bhagat, Geert Hofstede · Academy of Management Review · 2002 · 22K citations

Management, Organization Studies, Organizational Behavior +17

Cultures and Organizations: Software of the Mind.

Harry C. Triandis, Geert Hofstede · Administrative Science Quarterly · 1993 · 17.9K citations · Full text

Social Sciences, Strategic Management, Strategy +16

Culture's Consequences: International Differences in Work-Related Values.

Arndt Sorge, Geert Hofstede · Administrative Science Quarterly · 1983 · 15.2K citations

Management, Cultural Studies, Organizational Behavior +13

Earnings management and investor protection: an international comparison

Christian Leuz, Dhananjay Nanda, Peter D. Wysocki · Journal of Financial Economics · 2003 · 5.2K citations

Business, Accounting, Finance +16

The Confucius connection: From cultural roots to economic growth

Geert Hofstede, Michael Harris Bond · Organizational Dynamics · 1988 · 4.4K citations

Social Sciences, Cultural Studies, Economics +16