To date, the most comprehensive review and meta-analysis of the literature on cultural distance and firm internationalization that might be of  interest to ie-scholars

Beugelsdijk, S., Kostova, T., Kunst, V. E., Spadafora, E., & van Essen, M. Forthcoming. Cultural Distance and Firm Internationalization: A Meta-Analytical Review and Theoretical Implications. Journal of Management.     doi.org/10.1177/0149206317729027.

Full article is available here.