Effects of National Culture on Earnings Quality of Banks

• المؤلفون الرئيسيون: LIM, Chee Yeow, KIRIDARAN, Kanagaretnam, LOBO, Gerald J.
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2011
• الموضوعات: national culture; earnings management; earnings quality; financial crisis loan loss provisions; justmeetingorbeating earnings; Accounting; Finance and Financial Management
• الوصول للمادة أونلاين: https://ink.library.smu.edu.sg/soa_research/867; https://ink.library.smu.edu.sg/context/soa_research/article/1866/viewcontent/EffectsNationalCultureEarningsBanks_2011_afv.pdf

We examine the relation between four dimensions of national culture and earnings quality of banks using a sample of banks from 39 countries. Our main analysis, which focuses on the pre-financial crisis period 1993–2006, indicates that banks in high individualism, high masculinity, and low uncertaint...