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Influence of Culture on Earnings Management: A Note

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  • Timothy S. Doupnik

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  • Timothy S. Doupnik, 2008. "Influence of Culture on Earnings Management: A Note," Abacus, Accounting Foundation, University of Sydney, vol. 44(3), pages 317-340.
  • Handle: RePEc:bla:abacus:v:44:y:2008:i:3:p:317-340
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    References listed on IDEAS

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    1. George T. Tsakumis, 2007. "The influence of culture on accountants' application of financial reporting rules," Abacus, Accounting Foundation, University of Sydney, vol. 43(1), pages 27-48.
    2. Chung, Richard & Firth, Michael & Kim, Jeong-Bon, 2002. "Institutional monitoring and opportunistic earnings management," Journal of Corporate Finance, Elsevier, vol. 8(1), pages 29-48, January.
    3. Fudenberg, Drew & Tirole, Jean, 1995. "A Theory of Income and Dividend Smoothing Based on Incumbency Rents," Journal of Political Economy, University of Chicago Press, vol. 103(1), pages 75-93, February.
    4. Rafael La Porta & Florencio Lopez-de-Silanes & Andrei Shleifer & Robert W. Vishny, 1998. "Law and Finance," Journal of Political Economy, University of Chicago Press, vol. 106(6), pages 1113-1155, December.
    5. Michale D. Myers & Felix B. Tan, 2002. "Beyond Models of National Culture in Information Systems Research," Journal of Global Information Management (JGIM), IGI Global, vol. 10(1), pages 24-32, January.
    6. Ball, Ray & Kothari, S. P. & Robin, Ashok, 2000. "The effect of international institutional factors on properties of accounting earnings," Journal of Accounting and Economics, Elsevier, vol. 29(1), pages 1-51, February.
    7. In-Mu Haw & Bingbing Hu & Lee-Seok Hwang & Woody Wu, 2004. "Ultimate Ownership, Income Management, and Legal and Extra-Legal Institutions," Journal of Accounting Research, Wiley Blackwell, vol. 42(2), pages 423-462, May.
    8. Leuz, Christian & Nanda, Dhananjay & Wysocki, Peter D., 2003. "Earnings management and investor protection: an international comparison," Journal of Financial Economics, Elsevier, vol. 69(3), pages 505-527, September.
    9. Peter B Smith, 2006. "When elephants fight, the grass gets trampled: the GLOBE and Hofstede projects," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 37(6), pages 915-921, November.
    10. Baskerville, Rachel F., 2003. "Hofstede never studied culture," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 1-14, January.
    11. Ben-Hsien Bao & Da-Hsien Bao, 2004. "Income Smoothing, Earnings Quality and Firm Valuation," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(9-10), pages 1525-1557.
    12. Peter D. Wysocki, 2004. "Discussion of Ultimate Ownership, Income Management, and Legal and Extra-Legal Institutions," Journal of Accounting Research, Wiley Blackwell, vol. 42(2), pages 463-474, May.
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    Citations

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    Cited by:

    1. Silvia Gardini & F. Marta L. Di Lascio & Franco Visani, 2017. "How cultural and contextual variables affect the disclosure and transparency of pro-forma indicators," BEMPS - Bozen Economics & Management Paper Series BEMPS41, Faculty of Economics and Management at the Free University of Bozen.
    2. repec:eee:worbus:v:52:y:2017:i:6:p:798-808 is not listed on IDEAS
    3. Ferrer García, Cristina & Laínez Gadea, José Antonio, 2013. "Detectando diferencias en la medición de la calidad del resultado: evidencia empírica para empresas españolas || Detecting Differences on the Earnings Quality Measurement: Empirical Evidence on Spanis," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 16(1), pages 5-28, December.
    4. Abdolmohammadi, Mohammad J. & Sarens, Gerrit, 2011. "An Investigation of the Association between Cultural Dimensions and Variations in Perceived Use of and Compliance with Internal Auditing Standards in 19 Countries," The International Journal of Accounting, Elsevier, vol. 46(4), pages 365-389.
    5. Kiridaran Kanagaretnam & Gerald Lobo & Chong Wang, 2015. "Religiosity and Earnings Management: International Evidence from the Banking Industry," Journal of Business Ethics, Springer, vol. 132(2), pages 277-296, December.
    6. repec:rfa:aefjnl:v:4:y:2017:i:3:p:1-13 is not listed on IDEAS
    7. Halaoua, Sameh & Hamdi, Badreddine & Mejri, Tarek, 2017. "Earnings management to exceed thresholds in continental and Anglo-Saxon accounting models: The British and French cases," Research in International Business and Finance, Elsevier, vol. 39(PA), pages 513-529.
    8. Silvia Gardini & F. Marta L. Di Lascio & Franco Visani, 2017. "Opportunism in disclosing pro-forma indicators: rationale and contextual drivers," BEMPS - Bozen Economics & Management Paper Series BEMPS42, Faculty of Economics and Management at the Free University of Bozen.
    9. Mazboudi, Mohamad & Hasan, Iftekhar, 2017. "Secrecy, information shocks, and corporate investment : Evidence from European Union countries," Research Discussion Papers 19/2017, Bank of Finland.

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