There have been relatively few studies in finance and accounting that include the use of cultural dimensions. We conclude that both the accounting and finance fields make sparse use of cultural dimensions in scholarship. However, the field of accounting has made greater use of cultural...

This paper examines the importance of governance transparency as a foundation of modern finance and the national institutions of effective capitalism. Governance transparency has two major components, self-dealing transparency and corporate ownership transparency. Governance transparency reduces...

Prior literature contending that corporate governance in Asia is poor ignores disclosure of self-dealing. This paper overcomes this deficiency as it examines the determinants of measures against self-dealing in business transactions in sixty countries, focusing especially on Asian countries...

Prior literature has strongly affirmed the relationship between international business leadership and national culture. In addition, GMAT scores continue to be an important component of applications for admission to masters programs in business and are very important for managerial development...

In the study of economic and financial panel data it is often important to differentiate between time-series and cross-sectional effects. We present two estimation procedures that can do so and illustrate their application by examining international variations in expected equity premia and...

This article examines a topic of much interest, the association of financial architecture and national equity premia for recent eight-year period from 15 emerging-market countries. Modeling simultaneously our estimate of the ex-ante equity premium as a dependent variable and our measure of...