A cross-country study on the effects of national culture on earnings management
By Sam Han, Tony Kang, Stephen B. Salter, Y. Yoo. 2010
408 citations recorded by the source corpus.
Subfields: Accounting, Sociology and Political Science
View Paper: https://www.semanticscholar.org/paper/3b57e6fbe32a63a88faf44584ee246d3459c4304
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Ruth V. Aguilera
- Gerald J. Lobo
- Sadok El Ghoul
- Kiridaran Kanagaretnam
- Gregory Jackson
- Xiaolan Zheng
- C. Lim
- Chong Wang
In Sociology and Political Science
- Ruth V. Aguilera
- Gregory Jackson
- C. Lim
- María Alvarado
- Sadok El Ghoul
- C. Kwok
- Laura Muro
- Jeffrey L. Callen
Citations in the corpus
- Trade Credit Provision and National Culture (2016, background): “, 2010), earnings management (Han et al., 2010), mergers and acquisitions (Ahern et al.”
- Influence of National Culture on Accounting Conservatism and Risk Taking in the Banking Industry (2014, neutral): “4 Han et al. (2010) also study only the individualism and uncertainty avoidance dimensions of national culture.”
- How Does Culture Influence Corporate Risk-Taking? (2012, neutral): “Han et al. (2010) find that the interactions between investor protection and individualism, and between investor protection and uncertainty avoidance, are associated with the magnitude of earnings discretion.”
- Effects of national culture on earnings quality of banks (2011, positive): “We control for the level of investor protection and accounting disclosure because the legal environment (e.g., Han et al., 2010; Leuz, Nanda, &Wysocki, 2003) and financial transparency and disclosure (Shen & Chih, 2005) can potentially influence the extent of earnings management in a country.9…”
- Comparative and International Corporate Governance (2010, background): “Han, Kang, Salter, and Yoo ( 2010 ) contribute to this research by exploring how both value systems (measured with Hofstede’s cultural dimension indices) and institutional features (eg, legal environment) might explain managers’ earnings discretion across 32 countries.”
- National culture and corporate investment (2013, background): “, 2010), earnings management (Han et al., 2010), and operating performance volatility (Li et al.”