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...
Saved in:
| Main Authors: | , , , |
|---|---|
| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2007
|
| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/270 http://dx.doi.org/10.1057/jibs.2008.78 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Institution: | Singapore Management University |
| Language: | English |