A Cross-Country Study on the Effects of National Culture on Earnings Management
This study hypothesizes and tests whether the degree to which managers exercise earnings discretion relates to their value system (i.e., culture) as well as the institutional features (i.e., legal environment) of their country. We find that uncertainty avoidance and individualism dimensions of natio...
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| Main Authors: | , , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2007
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/141 http://dx.doi.org/10.1057/jibs.2008.78 |
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| Institution: | Singapore Management University |
| Language: | English |