A Cross-Country Study on the Effects of National Culture on Earnings Discretion
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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2007
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sg-smu-ink.soa_research-12692010-09-22T09:12:05Z A Cross-Country Study on the Effects of National Culture on Earnings Discretion HAN, Soongsoo (Sam) KANG, Tony SALTER, Stephen YOO, Yong Keun 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 national culture explain managers' earnings discretion across countries, and that this association varies with the strength of investor protection. This study extends prior literature by documenting that both national culture and institutional structure are important factors that explain corporate managers' earnings discretion practices around the world, and that the influences of these factors on earnings discretion are conditional on each other. 2007-07-01T07:00:00Z text https://ink.library.smu.edu.sg/soa_research/270 info:doi/10.1057/jibs.2008.78 http://dx.doi.org/10.1057/jibs.2008.78 Research Collection School Of Accountancy eng Institutional Knowledge at Singapore Management University Accounting Corporate Finance Finance and Financial Management |
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Accounting Corporate Finance Finance and Financial Management HAN, Soongsoo (Sam) KANG, Tony SALTER, Stephen YOO, Yong Keun A Cross-Country Study on the Effects of National Culture on Earnings Discretion |
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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 national culture explain managers' earnings discretion across countries, and that this association varies with the strength of investor protection. This study extends prior literature by documenting that both national culture and institutional structure are important factors that explain corporate managers' earnings discretion practices around the world, and that the influences of these factors on earnings discretion are conditional on each other. |
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HAN, Soongsoo (Sam) KANG, Tony SALTER, Stephen YOO, Yong Keun |
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HAN, Soongsoo (Sam) KANG, Tony SALTER, Stephen YOO, Yong Keun |
author_sort |
HAN, Soongsoo (Sam) |
title |
A Cross-Country Study on the Effects of National Culture on Earnings Discretion |
title_short |
A Cross-Country Study on the Effects of National Culture on Earnings Discretion |
title_full |
A Cross-Country Study on the Effects of National Culture on Earnings Discretion |
title_fullStr |
A Cross-Country Study on the Effects of National Culture on Earnings Discretion |
title_full_unstemmed |
A Cross-Country Study on the Effects of National Culture on Earnings Discretion |
title_sort |
cross-country study on the effects of national culture on earnings discretion |
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Institutional Knowledge at Singapore Management University |
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2007 |
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https://ink.library.smu.edu.sg/soa_research/270 http://dx.doi.org/10.1057/jibs.2008.78 |
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1770568718021033984 |