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La Culture nationale freine-t-elle la gestion des résultats ?

Author

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  • Imen Khanchel El Mehdi

Abstract

Cet article traite l’effet de la culture sur la gestion des résultats. A partir d’un échantillon d’entreprises appartenant à 25 pays ayant des caractéristiques économiques et socioculturelles différentes pour la période 2007-2011, nous avons démontré que la culture influence la gestion des résultats en considérant trois de ses composantes à savoir la distance hiérarchique, le contrôle de l’incertitude et le collectivisme. Toutefois aucune relation n’a été mise en évidence pour la masculinité et l’orientation à long terme.

Suggested Citation

  • Imen Khanchel El Mehdi, 2014. "La Culture nationale freine-t-elle la gestion des résultats ?," Working Papers 2014-392, Department of Research, Ipag Business School.
    • Handle: RePEc:ipg:wpaper:2014-392
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