| # | Concept | Culture | Statement | Freq. |
|---|---|---|---|---|
| 1 | corporate bonuses | Nigeria | Bonuses may be influenced by tribal or family connections, and personal relationships can play a significant role in determining bonus amounts | 1 |
| 2 | depreciation | Nigeria | Depreciation is recognized as an important factor in financial reporting but may not always be meticulously documented and calculated in practice. | 1 |