Hofstede’s Cultural Dimensions (Masculinity Vs. Femininity) And Its Impact On Earnings Management
Resumen
Hofstede’s cultural dimensions (Power Distance, Individualism, Uncertainty Avoidance, Masculinity, Long term orientation and Indulgence) play an important role in social sciences, Gray used four dimensions in the field of accounting and completed his mission by Borker, the study aims to know the extent of the cultural dimensions in the Iraqi environment, as well as to test the extent of the impact of gender as a cultural dimension on the management of accounting Earnings Man- agement in a sample of companies listed in the Iraqi stock exchange.Citas
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ةمجرت ،ةيبساحم ةيرظن )2009(يحاير دمحا ،يواقلب 2009 ,Balqawi .11 .يروزايلا راد ،ةيمشاهلا ةيندرألا ةكلمملا ،هللادبعلا ضاير
؛نا لوراك ،تسورف ؛كيردرف ،يوشت 2012 ,.Choi et al .12 ،نيدلا ماصع دمحم ،دياز ةمجرت ،ةيلودلا ةبساحملا )2012( يراج ،كييم و .رشنلل خيرملا راد ،ضايرلا
ةرادا “ )2012( مساق ءاسيم ،ةعبابرلا 2012 ,Alrabbabah .13 ،”ةيندرالا ةيراجتلاو ةيمالسالا كونبلا يف حابرالا عيزوت ةسايسو حابرالا ،ةيرادالا مولعلاو داصتقالا ةيلك ،ةبساحملا مسق ىلا ةمدقم ريتسجام ةلاسر .ةيمشاهلا ةيندرالا ةكلمملا ،كومريلا ةعماج
ةيفاقثلا لماوعلا رثا )2015( يلع دامع ،حيوسلا 2015 ,Suweih .14
Hofstede’s Cultural Dimensions (Masculinity Vs. Femininity) And Its
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.نماثلا ددعلا ”ذاتسألا ةلجم“ ،ايبيل يف ةبساحملا ىلع
حرتقم جذومن“ )2011(دمحا نيدلا دامع دمحا ،نمي 2011 ,Yemen .15 ةسارد ةبيرضلاو ةيلاملا ريراقتلا ىلع ةيفاقثلا داعبالا رثا سايقل ةعماج ،ةراجتلا ةيلك ،ةعجارملاو ةبساحملا مسق ،هاروتكد ةحورطأ ،”ةيناديم .ةرهاقلا ،سمش نيع
Hoffstead’s dimensions link https://geert-hofstede.com/iraq. html
