Consumer’s values, Cultural values, Emotional Values and Word of mouth expressiveness, are good predictors for their buying decision satisfaction. In current study sample of 500 was taken to assess the consumer’s buying decision satisfaction in relation to the importance of their values associated with those decisions. This study also reveals how gender influences buying decision satisfaction. Consumer values have a positive and significant impact on buying decision satisfac-tion. While evaluation on the basis of gender and females have more emotional and word of mouth linkages than males, on the contrary to this, males are more concerned with cultural val-ues, and are less expressive and have a tendency to suppress their emotions while making buy-ing decisions.

This performs an empirical investigation to evaluate the relationship between cultural values and earnings quality in some Iranian banks over the period 2005-2011. The individualism, uncertainty avoidance, power distance and masculinity dimensions are regarded as criteria for cultural values. The study also considers change in return on assets and loan loss provisions as the main criteria for earnings quality of banks. For measuring the cultural values, the questionnaire of Hofstede [Hofstede, G. (1994). The business of international business is culture. International business review, 3(1), 1-14.]. The study also uses two measures to calculate earnings quality: 1-just-meet-or-beat the prior year’s earnings and 2- Income smoothing through loan loss provisions based on compound linear regression. Research results showed that there was a weak relationship between cultural values and earnings management.