A Cross-Country Study on the Effects of National Culture on Earnings Discretion

• المؤلفون الرئيسيون: HAN, Soongsoo (Sam), KANG, Tony, SALTER, Stephen, YOO, Yong Keun
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2007
• الموضوعات: Accounting; Corporate Finance; Finance and Financial Management
• الوصول للمادة أونلاين: https://ink.library.smu.edu.sg/soa_research/270; http://dx.doi.org/10.1057/jibs.2008.78

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...