Stephen B. Salter

Department of Accounting Middle Tennessee University

Professor of Accounting

Box 50 Business and Aerospace N425

1301 East Main

Murfreesboro, TN 37132

United States

http://www.mtsu.edu/accounting/faculty.php

SCHOLARLY PAPERS

10

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6

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Scholarly Papers (10)

1.

The Determinants of Escalation of Commitment: National Culture and Experience Effects

Number of pages: 32 Posted: 07 Jan 1999
David J. Sharp and Stephen B. Salter
University of Western Ontario - Managerial Accounting and Control Area Group and Department of Accounting Middle Tennessee University
Downloads 501 (54,163)

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2.

A Cross-Country Study on the Effects of National Culture on Earnings Management

Journal of International Business Studies, Vol. 41, No. 1, 2010
Number of pages: 37 Posted: 04 Feb 2011
Sam Han, Tony Kang, Stephen B. Salter and Yong Keun Yoo
Korea University Business School, University of Nebraska - Lincoln, Department of Accounting Middle Tennessee University and Korea University Business School
Downloads 439 (63,836)

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Cross-Cultural Management, Cultural Frameworks, International Financial Reporting, Earnings Management, National Culture, Investor Protection, Disclosure

3.

Knowledge Sharing Across Cultures

AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Number of pages: 20 Posted: 03 Oct 2008
Esperanza Huerta and Stephen B. Salter
University of Texas at El Paso - Department of Accounting and Department of Accounting Middle Tennessee University
Downloads 217 (138,083)

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knowledge management systems, information sharing, cross-cultural research

4.

An Examination of the Agency Theory Problem of Earnings Management: Is it an Anglo-Saxon Cultural Phenomenon?

International Journal of Critical Accounting, 7(5/6): 487-511, 2015
Number of pages: 39 Posted: 24 Jul 2016
Ramon Rodriguez, Stephen B. Salter and Murphy Smith
Idaho State University, Department of Accounting Middle Tennessee University and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 160 (181,881)

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Agency Theory, Anglo-American, Anglo-Saxon, Collectivism, Culture, Earnings Management, Individualism, International Accounting

5.

Aqui No Se Habla Agencia. An Examination of the Impact of Adverse Selection and Framing in Decision-Making: A Us/Mexico Comparison

Journal of International Financial Management & Accounting, Vol. 15, No. 2, pp. 93-117, June 2004
Number of pages: 25 Posted: 05 Jul 2004
Department of Accounting Middle Tennessee University, Eastern Michigan University - College of Business and Universidad de Las Americas-Puebla
Downloads 15 (540,772)
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6.

Otra Empanada En La Parilla: Examining the Role of Culture and Information Sharing in Chile and Australia

Journal of International Financial Management & Accounting, Vol. 19, No. 1, pp. 57-72, Spring 2008
Number of pages: 16 Posted: 13 Jan 2008
Department of Accounting Middle Tennessee University, La Trobe University, Eastern Michigan University - College of Business and affiliation not provided to SSRN
Downloads 13 (552,588)
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7.

A Cross-Country Study on the Effects of National Culture on Earnings Discretion

Journal of International Business Studies, Forthcoming
Posted: 27 Jun 2008
Sam Han, Tony Kang, Stephen B. Salter and Yong Keun Yoo
Korea University Business School, University of Nebraska - Lincoln, Department of Accounting Middle Tennessee University and Korea University Business School

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Cross-Cultural Management, Cultural Frameworks, Earnings Management, Investor Protection

8.

Reporting Financial Information by Segment: A Comment of the American Accounting Association on the Iasc Draft Statement of Principles

ACCOUNTING HORIZONS, Vol 10, No 1, March 1996
Posted: 28 Jun 1998
Stephen B. Salter and Edward P. Swanson
Department of Accounting Middle Tennessee University and Texas A&M University - Mays Business School

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9.

Project Escalation and the Sunk Costs: A Test of the International Generalizability of Agency and Prospect Theories

Posted: 20 Dec 1996
David J. Sharp and Stephen B. Salter
University of Western Ontario - Managerial Accounting and Control Area Group and Department of Accounting Middle Tennessee University

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10.

The Iasc Comparability Project and Current Financial Reporting Reality: An Empirical Study of Reporting in Europe

BRITISH ACCOUNTING REVIEW, Vol 28, No 1, March 1996
Posted: 13 Nov 1996
Clare B. Roberts, Stephen B. Salter and Jeffrey Kantor
University of Exeter, Department of Accounting Middle Tennessee University and Ariel University

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