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Earnings Management and Cultural Values

Citations

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Cited by:

  1. Muhammad Saeed Ashraf & Naeem Akhtar & Rana Umair Ashraf & Fujun Hou & Muhammad Junaid & Syed Ali Ashiq Kirmani, 2020. "Traveling Responsibly to Ecofriendly Destinations: An Individual-Level Cross-Cultural Comparison between the United Kingdom and China," Sustainability, MDPI, vol. 12(8), pages 1-18, April.
  2. Khanh Hoang & Thanh Tat Tran & Hien Thi Thu Tran & Anh Quoc Le, 2022. "Do different political connections affect financial reporting quality differently? Evidence from Malaysia," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(2), pages 289-300, March.
  3. repec:jaf:journl:v:8:y:2017:i:2:n:100 is not listed on IDEAS
  4. Jiandong Ren & Kristina Sendova & Ričardas Zitikis, 2019. "Special Issue “Risk, Ruin and Survival: Decision Making in Insurance and Finance”," Risks, MDPI, vol. 7(3), pages 1-7, September.
  5. José Ignacio Jarne-Jarne & Susana Callao-Gastón & Miguel Marco-Fondevila & Fernando Llena-Macarulla, 2022. "The Impact of Organizational Culture on the Effectiveness of Corporate Governance to Control Earnings Management," JRFM, MDPI, vol. 15(9), pages 1-19, August.
  6. Claudia Nadler & Wolfgang Breuer, 2019. "Cultural Finance as a research field: an evaluative survey," Journal of Business Economics, Springer, vol. 89(2), pages 191-220, March.
  7. 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.
  8. Huong Dieu Dang, 2018. "National Culture and Corporate Rating Migrations," Risks, MDPI, vol. 6(4), pages 1-27, November.
  9. 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).
  10. Costel Istrate & Bogdan Robu Ioan, 2014. "L'Analyse De L'Influence Des Composants Des Etats Financiers Sur La Capitalisation Boursière Des Entreprises Roumaines, Dans Les Conditions De La Crise," Post-Print hal-01899159, HAL.
  11. Licht, Amir N. & Adams, Renee B., 2020. "Shareholders and Stakeholders around the World: The Role of Values, Culture, and Law in Directors' Decisions," LawFin Working Paper Series 13, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).
  12. Wijayana, Singgih & Gray, Sidney J., 2018. "Capital market consequences of cultural influences on earnings: The case of cross-listed firms in the U.S. stock market," International Review of Financial Analysis, Elsevier, vol. 57(C), pages 134-147.
  13. 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.
  14. Charles J. Reuter, 2011. "A survey of culture and finance," Post-Print hal-03016357, HAL.
  15. Elena Ralinska & Svetoslav Jonev, 2025. "The Impact of Cultural Dimensions on the Share of Deposits and Investments in Investment Funds," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 337-354.
  16. Singgih Wijayana & Sidney J. Gray, 2019. "Institutional Factors and Earnings Management in the Asia-Pacific: Is IFRS Adoption Making a Difference?," Management International Review, Springer, vol. 59(2), pages 307-334, April.
  17. Houqe, Muhammad Nurul & Monem, Reza M. & Tareq, Mohammad & van Zijl, Tony, 2016. "Secrecy and the impact of mandatory IFRS adoption on earnings quality in Europe," Pacific-Basin Finance Journal, Elsevier, vol. 40(PB), pages 476-490.
  18. Huong Dang, 2014. "How dimensions of national culture and institutional characteristics influence sovereign rating migration dynamics," ZenTra Working Papers in Transnational Studies 42 / 2014, ZenTra - Center for Transnational Studies.
  19. Jin Hyung Kim & Jordan I. Siegel, 2026. "Home-country egalitarianism and cross-border nonmarket strategy," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 57(1), pages 66-83, February.
  20. Holderness, Clifford G., 2017. "Culture and the ownership concentration of public corporations around the world," Journal of Corporate Finance, Elsevier, vol. 44(C), pages 469-486.
  21. Ahmad, Wasim & Kim, Woo Gon & Anwer, Zaheer & Zhuang, Weiqing, 2020. "Schwartz personal values, theory of planned behavior and environmental consciousness: How tourists’ visiting intentions towards eco-friendly destinations are shaped?," Journal of Business Research, Elsevier, vol. 110(C), pages 228-236.
  22. Chui, Andy C.W. & Li, Xiao & Saffar, Walid, 2021. "National culture and the choice between bank debt and public debt," Pacific-Basin Finance Journal, Elsevier, vol. 70(C).
  23. 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).
  24. 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).
  25. 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.
  26. 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.
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