EARNINGS MANAGEMENT, INVESTOR PROTECTION, AND NATIONAL CULTURE

By Sandeep Nabar, Kriengkrai Boonlert-U-Thai. 2007

156 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/3bdad7a93d0017dcf77cd517fd75c3ce9894a316

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. M. Camacho‐Miñano
2. Bernard Raffournier
3. D. Campa
4. Andrei Filip

In Strategy and Management

1. M. Camacho‐Miñano
2. Bernard Raffournier
3. D. Campa
4. Andrei Filip

Citations in the corpus

• The effects of national culture and behavioral pitfalls on investors' decision-making: Herding behavior in international stock markets ☆ (2015, background): “Venezia et al. (2011) reveal herding behavior for both amateur and professional investors and the tendency to herd among amateurs is higher as a result of their financial illiteracy and inexperience.”
• Financial Crisis And Earnings Management: The European Evidence (2014, result): “Similar results were found by Haw et al. (2004), Burgstahler et al. (2006), and Nabar and Boonlert-U-Thai (2007).”
• Effects of national culture on earnings quality of banks (2011, unknown): “The extant literature has studied the relation between national culture and earnings management, but has excluded firms in banking and financial services (e.g., Doupnik, 2008; Han, Kang, Salter, & Yoo, 2010; Nabar & Thai, 2007).”
• The impact of SME’s pre-bankruptcy financial distress on earnings management tools (2015, background): “The more extensive use of accounting data in contracting in code law countriesmaymotivatemanagers tomanipulate accruals more than in common law settings (e.g. Arnedo, Lizarraga, & Sánchez, 2007; Nabar & Boonlert-U-Thai, 2007).”
• Religiosity and Earnings Management: International Evidence from the Banking Industry (2014, unknown): “Understanding the impact of religion on financial reporting practices is important following earlier results documenting the influence of cultural beliefs on earnings quality (Nabar and Thai 2007; Doupnik 2008; Han et al. 2010; Kanagaretnam et al. 2011).”