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

  • Department of Accounting Middle Tennessee University

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    • Tel: (615) 898-2345
    • Fax: (615) 898-5839
SCHOLARLY PAPERS

8

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SSRN CITATIONS
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Top 26,111

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10

CROSSREF CITATIONS

30

Scholarly Papers (8)

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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 603 (75,352)

Abstract:

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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 525 (89,568)
Citation 27

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

3.

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 351 (143,148)
Citation 1

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

4.

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 241 (210,892)

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knowledge management systems, information sharing, cross-cultural research

5.

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

6.

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 Mays Business School, Texas A&M University

Abstract:

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7.

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

Abstract:

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8.

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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