We know that there are cross-cultural differences in psychological variables, such as individualism/collectivism. But it has not been clear which of these variables show relatively the greatest differences. The Survey of World Views project operated from the premise that such issues are best addressed in a diverse sampling of countries representing a majority of the world’s population, with a very large range of item-content. Data were collected online from 8,883 individuals (almost entirely college students based on local publicizing efforts) in 33 countries that constitute more than two third of the world’s population, using items drawn from measures of nearly 50 variables. This report focuses on the broadest patterns evident in item data. The largest differences were not in those contents most frequently emphasized in cross-cultural psychology (e.g., values, social axioms, cultural tightness), but instead in contents involving religion, regularity-norm behaviors, family roles and living arrangements, and ethnonationalism. Content not often studied cross-culturally (e.g., materialism, Machiavellianism, isms dimensions, moral foundations) demonstrated moderate-magnitude differences. Further studies are needed to refine such conclusions, but indications are that cross-cultural psychology may benefit from casting a wider net in terms of the psychological variables of focus.

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We study whether the relative magnitudes of analysts’ cash flow and earnings forecasts convey information about the persistence and value relevance of reported earnings. We find that reported earnings are likely to be more (less) persistent and value relevant when analysts forecast relatively moderate (extreme) levels of operating cash flows, relative to earnings. We also find that the market’s response to a given earnings surprise is the strongest for moderate levels of cash flow forecasts relative to earnings. The joint information role of analysts’ cash flow and earnings forecasts persists even after controlling for the absolute accruals in the model.

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