The Influence of Culture on Pension Plans
Tài liệu tham khảo
Adler, 1983, A Typology of Management Studies Involving Culture, Journal of International Business Studies, 14, 29, 10.1057/palgrave.jibs.8490517
Archer, 1995, The Measurement of Harmonization and the Comparability of Financial Statement Items: Within-Country and Between Country Effects, Accounting and Business Research, 25, 67, 10.1080/00014788.1995.9729930
Bloom, 1989, Accounting Standard Setting and Culture: A Comparative Analysis of the United States, Canada, England, West Germany, Australia, New Zealand, Sweden, Japan, and Switzerland, The International Journal of Accounting, 24, 70
Bodie, 1991, Pension Funding in Five Countries, 59
Caligiuri, 1995, Multinational Corporation Management Strategies and International Human Resources Practices: Bringing IHRM to the Bottom Line, The International Journal of Human Resource Management, 6, 494, 10.1080/09585199500000032
Chow, 1994, National Culture and the Preference for Management Controls: An Exploratory Study of the Firm–Labor Market Interface, Accounting, Organizations and Society, 4/5, 381, 10.1016/0361-3682(94)90003-5
Clark, 1991, Inflation Protection of Retiree Benefits, 53
Conover, 1980, 229
Crosson, 1991, Cigna Plans Big European Expansion in Life Insurance, National Underwriter, 95, 38
Dailey, 1991, Private Pensions in Nine Countries: 1970–1988, 9
Davanzo, 1992, Toward a Global Pension Market, The Journal of Portfolio Management, 18, 77, 10.3905/jpm.1992.409422
Denison, 1995, Toward a Theory of Organizational Culture and Effectiveness, Organization Science, 6, 204, 10.1287/orsc.6.2.204
Dornbusch, 1995, And You Thought Social Security was in Trouble, Business Week, 20
Dowling, 1999
Easterby-Smith, 1995, How Culture-Sensitive is HRM? A Comparative Analysis of Practice in Chinese and UK Companies, The International Journal of Human Resource Management, 6, 32, 10.1080/09585199500000002
Epstein, 1997
Freedman, 1992, European Unification, Accounting Harmonization, and Social Disclosures, The International Journal of Accounting, 27, 112
Gerboth, 1988, Accounting for International Operations, The CPA Journal, 58, 76
Gray, 1988, Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally, Abacus, 3, 1, 10.1111/j.1467-6281.1988.tb00200.x
Haar, 1989, International Developments in Pension Funds: Policy Choices Facing OECD Countries, Employee Benefits Journal, 14, 12
Hempel, 1998, Designing Multinational Benefits Programs: The Role of National Culture, Journal of World Business, 33, 277, 10.1016/S1090-9516(99)80075-3
Hofstede, 1980
Hofstede, 1983, The Cultural Relativity of Organizational Practices and Theories, Journal of International Business, 14, 75, 10.1057/palgrave.jibs.8490867
Hofstede, 1991
Hofstede, 1993, Cultural Constraints in Management Theories, Academy of Management Executive, 7, 81
Lombo, 1994, The 100 Largest Foreign Investments in the U.S., Forbes, 154, 266
Meek, 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, 20, 315, 10.1057/palgrave.jibs.8490854
Milbank, 1995, Sweden's Welfare State Stares Down Reform Efforts, The Wall Street Journal, A15
Monks, 1996, Global or Local? HRM in the Multinational Company: The Irish Experience, The International Journal of Human Resource Management, 7, 721, 10.1080/09585199600000152
Murakami, 1991, Severance and Retirement Benefits in Japan, 117
Needles, 1991, Financial Disclosures and Institutional Characteristics: Pension Reporting Differences Across Six Countries, The International Journal of Accounting, 26, 190
Oliver, 1999, Cultural Influences on Managerial Choice: An Empirical Study of Employee Benefit Plans in the United States, Journal of International Business Studies, 30, 745, 10.1057/palgrave.jibs.8490837
Organisation for Economic Co-operation and Development. 1994. Private Pensions in OECD Countries: Ireland. OECD Social Policy Studies No. 13. Paris: OECD.
Salter, 1995, Cultural Influence on the Development of Accounting Systems Internationally: A Test of Gray's (1988) Theory, Journal of International Business Studies, 26, 379, 10.1057/palgrave.jibs.8490179
Schneider, 1991, Interpreting and Responding to Strategic Issues: The Impact of National Culture, Strategic Management Journal, 12, 307, 10.1002/smj.4250120406
Schuler, 1998, Understanding Compensation Practice Variations Across Firms: The Impact of National Culture, Journal of International Business Studies, 29, 159, 10.1057/palgrave.jibs.8490030
Schuler, 1994, An Integrative Framework of Strategic Human Resource Management, The International Journal of Human Resource Management, 4, 717, 10.1080/09585199300000056
Schuler, 1996, Managing Human Resources in Mexico: A Cultural Understanding, Business Horizons, 39, 55, 10.1016/S0007-6813(96)90009-9
Seay, 1991, The Livre Blanc and Pension Reform in France, Benefits and Compensation International, 21
Sekely, 1988, Cultural Influences on International Capital Structure, Journal of International Business Studies, 19, 87, 10.1057/palgrave.jibs.8490376
Street, 1999, How Wide is the Gap Between IASC and U.S. GAAP? Impact of the IASC Comparability Project and Recent International Developments, Journal of International Accounting, Auditing and Taxation, 8, 133, 10.1016/S1061-9518(99)00007-5
1993, Europe's Burdensome Oldies, The Economist, 327, 79
1994, The World this Week—Business and Finance, The Economist, 5
1996, The Welfare State: Thinking the Unthinkable, The Economist, 339, 60
Whitely, 1977, Managerial Values as a Reflection of Culture and the Process of Industrialization, Academy of Management Journal, 20, 439, 10.2307/255417
Winston, 1991, Pension Income Worldwide: Multinationals Face Maze of Standards-Study, Business Insurance, 83
Zarzeski, 1996, Spontaneous Harmonization Effect of Culture and Market Forces on Accounting Disclosure Practices, Accounting Horizons, 10, 18