Effects of National Culture on Earnings Quality of Banks

• Main Authors: LIM, Chee Yeow, KIRIDARAN, Kanagaretnam, LOBO, Gerald J.
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2011
• Subjects: national culture; earnings management; earnings quality; financial crisis loan loss provisions; justmeetingorbeating earnings; Accounting; Finance and Financial Management
• Online Access: 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
• Institution: Singapore Management University

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...