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The Influence of Culture on Pension Plans

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  • Cravens, Karen S.
  • Oliver, Elizabeth Goad

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  • Cravens, Karen S. & Oliver, Elizabeth Goad, 2000. "The Influence of Culture on Pension Plans," The International Journal of Accounting, Elsevier, vol. 35(4), pages 521-537, 010.
    • Handle: RePEc:eee:accoun:v:35:y:2000:i:4:p:521-537
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    References listed on IDEAS

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    1. Schuler, Randall S. & Jackson, Susan E. & Jackofsky, Ellen & Slocum, John Jr., 1996. "Managing human resources in Mexico: A cultural understanding," Business Horizons, Elsevier, vol. 39(3), pages 55-61.
    2. G K Meek & S J Gray, 1989. "Globalization of Stock Markets and Foreign Listing Requirements: Voluntary Disclosures by Continental European Companies Listed on the London Stock Exchange," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 20(2), pages 315-336, June.
    3. Hempel, Paul S., 1998. "Designing multinational benefits programs: The role of national culture," Journal of World Business, Elsevier, vol. 33(3), pages 277-294, October.
    4. Nancy J Adler, 1983. "A Typology of Management Studies Involving Culture," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 14(2), pages 29-47, June.
    5. Chow, Chee W. & Kato, Yutaka & Shields, Michael D., 1994. "National culture and the preference for management controls: An exploratory study of the firm--Labor market interface," Accounting, Organizations and Society, Elsevier, vol. 19(4-5), pages 381-400.
    6. Elizabeth Goad Oliver & Karen S Cravens, 1999. "Cultural Influences on Managerial Choice: An Empirical Study of Employee Benefit Plans in the United States," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 30(4), pages 745-762, December.
    7. William S Sekely & J Markham Collins, 1988. "Cultural Influences on International Capital Structure," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 19(1), pages 87-100, March.
    8. Susan C. Schneider & Arnoud De Meyer, 1991. "Interpreting and responding to strategic issues: The impact of national culture," Strategic Management Journal, Wiley Blackwell, vol. 12(4), pages 307-320, May.
    9. Geert Hofstede, 1983. "The Cultural Relativity of Organizational Practices and Theories," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 14(2), pages 75-89, June.
    10. Randall S Schuler & Nikolai Rogovsky, 1998. "Understanding Compensation Practice Variations Across Firms: The Impact of National Culture," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 29(1), pages 159-177, March.
    11. Stephen B Salter & Frederick Niswander, 1995. "Cultural Influence on the Development of Accounting Systems Internationally: A Test of Gray's [1988] Theory," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 26(2), pages 379-397, June.
    12. Daniel R. Denison & Aneil K. Mishra, 1995. "Toward a Theory of Organizational Culture and Effectiveness," Organization Science, INFORMS, vol. 6(2), pages 204-223, April.
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    Cited by:

    1. Jens Müller & Caren Sureth, 2011. "Marktnahe Bewertung von Unternehmen nach der Erbschaftsteuerreform?," Schmalenbach Journal of Business Research, Springer, vol. 63(63), pages 45-83, January.
    2. Rivera-Rozo, J.A. (Jairo) & García-Huitrón, M.E. (Manuel) & Steenbeek, O.W. (Onno) & van der Lecq, S.G. (Fieke), 2018. "National culture and the configuration of public pensions," Journal of Comparative Economics, Elsevier, vol. 46(2), pages 457-479.
    3. Aggarwal, Raj & Goodell, John W., 2013. "Political-economy of pension plans: Impact of institutions, gender, and culture," Journal of Banking & Finance, Elsevier, vol. 37(6), pages 1860-1879.
    4. Leventis, Stergios & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2024. "Informal institutions in accounting research: A structured literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 55(C).
    5. Jens M�ller, 2014. "The Challenge of Assessing the Market Value of Private Companies Using a Standardised Combination Method for Tax Purposes - Lessons to be Learnt from Past Experience," European Accounting Review, Taylor & Francis Journals, vol. 23(1), pages 117-141, May.
    6. Kitching, Karen & Mashruwala, Raj & Pevzner, Mikhail, 2016. "Culture and Cost Stickiness: A Cross-country Study," The International Journal of Accounting, Elsevier, vol. 51(3), pages 402-417.

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