Search results

This study aims to understand the effect of cultural dimension (individualism/ collectivism) on promotional rewards (social or economic) resulting in incentivizing consumers to engage in electronic word-of-mouth (eWOM), further impacting their repurchase intentions.

In Study 1, a 2 (culture: individualism vs collectivism) × 2 (promotional rewards: social vs economic) between-subjects design was used. Structural equation modeling was used to test the hypotheses. In Study 2, culture was measured instead of just being manipulated. The authors used regression analysis in this study.

Owing to the characteristics of collectivistic individuals, consumers in collectivistic cultures were more likely to respond to social rewards as an incentive to engage in eWOM. However, consumers in individualistic cultures were more motivated to engage in eWOM when economic rewards were offered.

Despite the global nature of eWOM, little research has explored the effects of cultural traits on consumer response to amplified eWOM strategy. Additionally, though many organizations now offer various promotional incentives to reviewers, little research has explored the effects of promotional offers on a reviewer’s subsequent behavior, and no research has explored the relationship between cultural dimensions and current and future response to promotional eWOM rewards.

The purpose of the study is to examine the relation between board structure and firm performance variability in an international setting. The authors further explore the effect of national culture in shaping such relations.

The authors’ international sample contains 4,911 firms across 49 countries over the 2002–2017 period. The authors use national culture values on individualism and power distance developed by Hofstede (1980, 2001, 2011). The authors focus on within-firm, over-time variability of firm performance and estimate multivariate linear regressions with fixed effects. The authors address the endogeneity concern using the instrumental variable approach, and the authors’ results are robust to alternative measures of variables and different subsamples.

The authors find that firms with larger board size, greater board independence and less powerful CEOs have less variable performance. Individualism has a magnifying effect while power distance has a mitigating effect in shaping such relations.

To the best of the authors’ knowledge, this study is among the first to answer the call of Adams, Hermalin and Weisbach (2010) for research on corporate boards in an international setting. It is also one of the few studies which examine the variability of firm performance, while the majority of existing literature focuses on the level of firm performance. Most importantly, to the best of the authors’ knowledge, this study is the first to explore the role of national culture in shaping boardroom interactions that affect the decision-making process of corporate boards, which, in turn, affects firm performance variability.

This study aims to examine the impact of culture on earnings management after changing to International Financial Reporting Standards (IFRS).

The study’s sample selection comprises all publicly listed firms in 25 countries between 2000 and 2017 from DataStream database with cultural dimensions ratings from Hofstede et al. (2010). The initial sample contained 2,451 firms.

This study provides evidence that the interaction between national culture and IFRS adoption remains influential in explaining differences in the magnitude of earnings management behavior across countries.

This study higlights how IFRS and the cultural values interact with each other and affect earnings quality. In particular, the authors provide evidence on the relationship between individualism, uncertainty avoidance, power distance and masculinity of national culture and earnings management and, primarily, find that national culture significantly influences the decisions of managers after adopting IFRS.

Research on technology acceptance of online entertainment with age, gender and cultural factors as moderator, is rarely conducted. Previous research predominantly focused on age or gender as moderator, neglecting the influence of cultural factors. Therefore, this study aims to investigate acceptance of online entertainment technology, incorporating age, gender and cultural factors as moderator.

Data were collected through a survey comprising 1,121 individuals aged 14–24 years from three cities in Indonesia. The proposed theoretical model examined the causal effect of acceptance and moderating effects due to individual gender, age, power distance, individualism, feminism and uncertainty avoidance (AU). Subsequently, structural equation modeling was used to evaluate the theoretical model, and the results confirmed several findings from previous research.

The findings confirmed the positive direct impact of habit and price value (PV) on behavioral intention and hedonic motivation, as well as social influence on habit. The recent findings derived from the moderating effect analysis showed that age, individualism and feminism played a moderating role in the effects on individual intention due to habit. Additionally, gender and AU moderated the effects on individual habits due to hedonic motivation.

This research contributes to the limited knowledge of technology acceptance of online entertainment, and also integrates the causal effects of individual intention due to habit, PV, hedonic motivation and social influence, considering the moderating role of culture, age and gender. Consequently, the investigation provides valuable insights into the literature by presenting evidence of age, gender and cultural differences in acceptance. Furthermore, it offers practical guidance to online entertainment application developers on designing applications to satisfy consumers of different ages, genders and cultures.

The study assesses impact of individual cultural values on investment choices (aggressive or conservative), of 450 investors with behavioural biases and risk propensity in serial as mediators in the relationship.

The study used serial mediation analysis using Hayes model 6 for creating six models.

Findings of the study indicated that individualism traits are inclined to aggressive investment choices due to presence of overconfidence biases. Uncertainty avoidance and longtermism traits of investors resulted in aggressive investment choices due to presence of herd mentality bias. The moderating impact of past investing experiences was found significant.

The study indicates the importance of cultural values and past investing experiences of investors that may develop biases to assess investment choices and decisions of investors.

The research objective starts from the argument that small-scale multinational corporations’ (SMNCs’) managerial behavior toward auditing decisions is influenced by their personal value, especially when the auditing process is not mandatory. This study aims to examine how national culture-religiosity affects that decision. The authors further examine how foreign-owned MNCs might behave differently from local MNCs, although the host country’s cultural-religiosity value might influence that decision.

This study obtains the data from three sources: Hofstede Framework, Pew Research Center and World Bank Enterprise Survey in cross-sectional mode. The final sample consists of 8,590 SMNCs from 45 countries as the observations. This study uses robust regression analysis to test the effects of culture, religiosity and controlling shareholders on the audited financial statements decision.

The regression results support the hypothesis, whereas cultural-religiosity values are associated with the audited financial report. The findings confirm stakeholder theory and institutional theory.

This study fills a gap in the literature by providing empirical evidence on the cultural and religiosity effects on the accounting decision of SMNCs. The results can be used as the foundation for future research related to MNCs’ managerial behavior toward accounting policies, especially with the psychosocial factors.

The purpose of this research paper was to determine which needs for incentives influence positive word-of-mouth (PWOM) among international tourists and how these needs differ based on the cultural orientation toward individualism and collectivism.

This research used online surveys to gather data from 959 Australian, US, UK, Japanese and Korean respondents who had visited Beijing. A random sampling method was used, and data were analyzed using SmartPLS 4.0. By adopting the existence relatedness growth theory, the findings explain how cultural orientation affects the impact of needs for incentives in generating PWOM.

Three hypothesized relationships were significant for Australia/UK/USA and Japan/Korea – the effect of needs for incentives on motivation, the effect of motivation on PWOM and the effects of needs for incentives on PWOM were significant and positive for Australia/UK/USA and Japan/Korea. The effect of needs for incentive type on motivation varied across national populations, and the intensity of the effects of needs for incentive type on PWOM was also different. For Australian, UK and the US tourists, the honorary title was the most influential need to stimulate word-of-mouth motivation. The need for cultural learning was the most influential for Japanese and Korean tourists.

This research contributes to the literature by exploring and comparing the needs for incentives that influence PWOM among tourists from the perspective of individualism and collectivism. The results also increase the understanding of the relationships among needs for incentives, motivation and PWOM.

本研究旨在确定哪些激励需求会影响国际旅游者的积极口碑（PWOM）, 以及这些激励方式的影响在个人主义和集体主义文化取向的群体中有何不同。

本研究通过在线调查收集了 959 名曾到访北京的澳大利亚、美国、英国、日本和韩国的国际游客数据。研究采用了随机抽样的方法, 使用 SmartPLS 4.0 对数据进行了分析。基于ERG理论, 本研究解释了文化如何影响激励类型对积极口碑的影响。

研究结果显示, 三个假设关系在澳大利亚/英国/美国和日本/韩国两个群组中均显著, 即激励需求对动机的影响、动机对积极口碑的影响、以及激励需求对积极口碑的影响在澳大利亚/英国/美国和日本/韩国群组中都是显著和正向的。激励需求类型对动机和积极口碑的影响在不同国家群体中存在差异。对于澳大利亚、英国和美国的国际游客, 满足名誉需求的激励对产生积极口碑动机的影响更大。对于日本和韩国的国际游客, 满足文化学习需求的激励对产生积极口碑动机的影响更大。

本研究从个人主义和集体主义的角度, 探讨比较了影响国际旅游者积极口碑的激励需求, 为相关领域研究做出了贡献。研究结果加深了对激励需求、动机和积极口碑之间关系的理解。

El objetivo de esta investigación era determinar qué necesidades de incentivación influyen en el boca a boca positivo (PWOM por sus siglas en inglés) entre los turistas internacionales y cómo difieren estas necesidades en función de la orientación cultural hacia el individualismo y el colectivismo.

Esta investigación utilizó encuestas en línea para recopilar datos de 959 encuestados australianos, estadounidenses, británicos, japoneses y coreanos que habían visitado Pekín. Se empleó un método de muestreo aleatorio y los datos se analizaron con SmartPLS 4.0. Adoptando la teoría del Crecimiento de la Relación con la Existencia (ERG por sus siglas en inglés), los resultados explican cómo afecta la orientación cultural al impacto de las necesidades de incentivos en la generación del PWOM.

Tres relaciones hipotetizadas resultaron significativas en los dos grupos de Australia/Reino Unido/Estados Unidos y Japón/Corea: el efecto de las necesidades de incentivación en la motivación, el efecto de la motivación en la PWOM y los efectos de las necesidades de incentivación en la PWOM fueron significativos y positivos para Australia/Reino Unido/Estados Unidos y Japón/Corea. El efecto del tipo de necesidad de incentivación sobre la motivación varió entre las poblaciones nacionales, y la intensidad de los efectos del tipo de necesidad de incentivos sobre la PWOM también fue diferente. Para los turistas australianos, británicos y estadounidenses, el título honorífico fue la necesidad más influyente para estimular la motivación WOM. La necesidad de aprendizaje cultural fue la más influyente para los turistas japoneses y coreanos.

Esta investigación contribuye a la bibliografía al explorar y comparar las necesidades de incentivación que influyen en la motivación boca a boca entre los turistas desde la perspectiva del individualismo y el colectivismo. Los resultados también aumentan la comprensión de las relaciones entre las necesidades de incentivación, la motivación y el PWOM.

This study aims to examine the impact of national culture on classification shifting in Eastern European Member States of EU Eastern European countries (EEU) vis-à-vis the Western Member States of EU (WEU). The EEU provides a unique sample to study the quality of financial reporting that the authors measure with classification shifting given that for more than five decades they were following the model of a centrally planned economy, where market-based financial reporting was absent. Yet, the EEU transitioned to a market-based economy and completed its accession to the EU.

This study uses a panel data set of firm year observations from 1996 and 2020 that covers the full transition of EEU. This empirical analysis is based on fixed effects panel regression analysis where the authors report a plethora of identifications.

This study finds classification shifting in the EEU countries since their transition to the market-based economy, though they have no long record of market-based financial reporting. This study also notices that cultural factors are associated with classification shifting across all Member States of the EU. This study further examines the impact of interactions between cultural characteristics and special items and reveal variability between WEU and EEU. As part of the robustness analysis, this study also tests the impact of culture on real earnings management measures for both WEU vs EEU, confirming the variability of the impact of culture on earnings management.

Future research could explore the role of religion differences in WEU vis-à-vis EEU states, as they are also subject to cultural differences.

The findings are important for regulators, external monitors and investors, as they show that cultural factors affect earnings management with some variability across countries in the EU, and they should be acknowledged in policymaking.

The findings show that cultural differences between EEU and the “old” Member States of the EU could explain classification shifting.

To the best of the authors’ knowledge, this is the first study that sheds light on the impact of national culture on classification shifting in EEU of EU vis-à-vis the “old” WEU of EU.

This study analyses configurations of national culture as boundary conditions of countries’ national systems of innovation (NSI). Drawing from the NSI approach, we argue that culture’s role is that of a contingency factor shaping the relationship between investments in innovation and national innovation outputs.

We assessed the moderation effect of national culture through a systematic, two-stage approach using fuzzy-set Qualitative Comparative Analysis (fsQCA), which allows the analysis of changes induced by the moderator variables. Analyses were conducted with a diverse sample of 61 countries over a period spanning 12 years, from 2011 to 2022.

Findings reveal that investments in innovation, but not individual cultural dimensions, is a necessary condition for high innovation outputs. Furthermore, several configurations of cultural dimensions were identified as moderators of the relationship between investments in innovation and innovation outputs.

This study provides insights into cross-national innovation research by exposing the role of cultural configurations, rather than just individual cultural dimensions, as boundary conditions involved in the achievement of high levels of innovation.