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Influence of Culture on Earnings Management: A Note

Citations

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Cited by:

  1. Aboud, Ahmed & Brandon, Sonia & Bassyouny, Hesham & Papadimitri, Panagiota & Abdelfattah, Tarek, 2025. "Social capital, corporate governance, and earnings management: Cross-country evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 59(C).
  2. Avallone, Francesco & Quagli, Alberto & Ramassa, Paola & Simoni, Lorenzo, 2026. "The role of financial reporting controls in constraining earnings management: European evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 60(C).
  3. repec:jaf:journl:v:8:y:2017:i:2:n:100 is not listed on IDEAS
  4. Johnathon Cziffra & Steve Fortin & Zvi Singer, 2023. "Differences in government accounting conservatism across jurisdictions, their determinants, and consequences: the case of Canada and the United States," Review of Accounting Studies, Springer, vol. 28(2), pages 1035-1073, June.
  5. Xu, Xixiong & Wu, Linchun & Lin, Cuiliang & Gan, Weiyu, 2026. "Does clan culture mitigate earnings management? Evidence from China," Research in International Business and Finance, Elsevier, vol. 81(C).
  6. 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.
  7. Alshehabi, Ahmad & Georgiou, George & Ala, Alessandro S., 2021. "Country-specific drivers of the value relevance of goodwill impairment losses," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
  8. Beaudoin, Cathy A. & Dang, Li & Fang, Qiaoling & Tsakumis, George T., 2012. "The agency problem and the moderating role of culturally based management style on Chinese managers’ discretionary accruals," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(2), pages 145-155.
  9. Ugrin, Joseph C. & Mason, Terry W. & Emley, Anna, 2017. "Culture's consequence: The relationship between income-increasing earnings management and IAS/IFRS adoption across cultures," Advances in accounting, Elsevier, vol. 37(C), pages 140-151.
  10. 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.
  11. Hussein A. Abdou & Nouran N. Ellelly & Ahmed A. Elamer & Khaled Hussainey & Hassan Yazdifar, 2021. "Corporate governance and earnings management nexus: Evidence from the UK and Egypt using neural networks," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(4), pages 6281-6311, October.
  12. Mazboudi, Mohamad & Hasan, Iftekhar, 2018. "Secrecy, information shocks, and corporate investment: Evidence from European Union countries," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 54(C), pages 166-176.
  13. Ferramosca, Silvia & Allegrini, Marco, 2021. "Impairment or amortization of goodwill? An analysis of CFO perceptions of goodwill accounting," European Management Journal, Elsevier, vol. 39(6), pages 816-828.
  14. Visani, Franco & Di Lascio, F. Marta L. & Gardini, Silvia, 2020. "The impact of institutional and cultural factors on the use of non-GAAP financial measures. International evidence from the oil and gas industry," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
  15. Boahen, Eric O. & Mamatzakis, Emmanuel C., 2021. "What are the effects of culture and institutions on classification shifting in India?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 44(C).
  16. Yi-Shu Wang & Jing Yang & Zhen-Jia Liu, 2017. "Meeting Dividend Thresholds through Earnings Management: A Cross-cultural Comparison," Applied Economics and Finance, Redfame publishing, vol. 4(3), pages 1-13, May.
  17. Muhammad Rofiqul Islam & Abdullah Al Mehdi, 2024. "Impacts of National Cultures on Managerial Decisions of Engaging in Core Earnings Management," Papers 2407.16854, arXiv.org.
  18. Nazik Maqsood & Tanveer Ahmad Shahid & Abaid Ul Rehman, 2024. "The Impact of Dividend and Tax Avoidance on Earning Management of Companies," Bulletin of Business and Economics (BBE), Research Foundation for Humanity (RFH), vol. 13(1), pages 256-272.
  19. Kostas Pappas & Alice Liang Xu, 2023. "Do foreign lenders' national cultures affect loan pricing?," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(2), pages 2006-2036, April.
  20. Cieslewicz, Joshua K., 2014. "Relationships between national economic culture, institutions, and accounting: Implications for IFRS," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(6), pages 511-528.
  21. 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.
  22. Mazboudi, Mohamad & Hasan, Iftekhar, 2018. "Secrecy, information shocks, and corporate investment: Evidence from European Union countries," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 54(C), pages 166-176.
  23. 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 Spanish Firms," 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.
  24. Lacramioara Mansour & Elena Cerasela Spatariu & Gabriela Gheorghiu, 2023. "Organizational Culture, Corporate Governance and Accounting Outcomes," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 751-759, December.
  25. Eric O. Boahen & Emmanuel C. Mamatzakis, 2025. "How culture and legal environment affect classification shifting? Global evidence," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 30(1), pages 750-780, January.
  26. Ferrer, Elena & Santamaría, Rafael & Suárez, Nuria, 2019. "Does analyst information influence the cost of debt? Some international evidence," International Review of Economics & Finance, Elsevier, vol. 64(C), pages 323-342.
  27. Choi, Ahrum & Jia, Jingyi & Song, Byron Y. & Zhou, Gaoguang, 2024. "Cultural tightness and financial reporting behavior around the world," Journal of Business Research, Elsevier, vol. 178(C).
  28. Arthur, Neal & Tang, Qingliang & Lin, Zhiwei (Stanley), 2015. "Corporate accruals quality during the 2008–2010 Global Financial Crisis," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 25(C), pages 1-15.
  29. Lacramioara Mansour & Elena Cerasela Spatariu & Gabriela Gheorghiu, 2023. "Organizational Performance and Corporate Governance from the Inside Out," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 501-510, December.
  30. 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.
  31. Halabi, Hussein & Alshehabi, Ahmad & Zakaria, Idlan, 2019. "Informal institutions and managers’ earnings management choices: Evidence from IFRS-adopting countries," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(3).
  32. Zihua Liu & Ziyao San & Albert Tsang & Li Yu, 2024. "Corporate disclosure differences around the world: International evidence," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 51(9-10), pages 2592-2634, October.
  33. Leventis, Stergios & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2024. "Informal institutions in accounting research: A structured literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 55(C).
  34. Rabeb RIAHI, 2017. "Pratique de gestion des résultats et culture nationale. Quel lien ?," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 8(2), December.
  35. Lewellyn, Krista B. & Bao, Shuji 'Rosey', 2017. "The role of national culture and corruption on managing earnings around the world," Journal of World Business, Elsevier, vol. 52(6), pages 798-808.
  36. Manasi Gokhale & Deepa Pillai, 2024. "Firm level and country level determinants of earnings management in emerging economies: a systematic framework-based review," Future Business Journal, Springer, vol. 10(1), pages 1-16, December.
  37. Masahiro Enomoto, 2018. "Cross-Country Research on Earnings Quality: A Literature Review and Future Opportunities," Discussion Paper Series DP2018-06, Research Institute for Economics & Business Administration, Kobe University, revised Oct 2020.
  38. Heinz, Philip & Patel, Chris & Hellmann, Andreas, 2013. "Some theoretical and methodological suggestions for studies examining accountants' professional judgments and earnings management," Advances in accounting, Elsevier, vol. 29(2), pages 299-311.
  39. Gu, Junjian, 2022. "Do at home as Romans do? CEO overseas experience and financial misconduct risk of emerging market firms," Research in International Business and Finance, Elsevier, vol. 60(C).
  40. El-Helaly, Moataz & Ntim, Collins G. & Soliman, Mark, 2020. "The Role of National Culture in International Financial Reporting Standards Adoption," Research in International Business and Finance, Elsevier, vol. 54(C).
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