This paper examines the differences between Eastern and Western companies regarding long- vs. short-term orientations. Utilizing Hofstede's long-term orientation index, this study scrutinizes both long- and short-term performance measurements for companies from Western Europe, Japan, and the United States. The findings suggest that Western European companies place an equally higher priority on both long- and short-term measures of performance compared to companies from Japan and the United States. Additionally, Japanese companies were postulated by the literature to employ a long-term orientation toward company performance greater than U.S. companies. However, our results do not support this statement, as U.S. and Japanese companies were not statistically significantly different.