A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases

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Earnings Management in Malaysian IPOs: The East Asian Crisis, Ownership Control and Post-IPO Performance (2011, unknown): “In the first earnings management study of European IPOs, Roosenboom et al. (2003) examine the pattern of discretionary accruals for a sample of 64 Dutch IPOs.”
Corporate environmental disclosure, corporate governance and earnings management (2010, background): “DA as a proxy for EM has a mean value of around 0.06, which is comparable with the findings of prior studies such as 0.06 for Canadian companies and 0.03 for French companies, as reported by Othman and Zeghal (2006).”
Institutional ownership, product market competition, and earnings management: Some evidence from international data (2018, unknown): “…for example, Burgstahler, Hail, & Leuz, 2006; Daske, Hail, Leuz, & Verdi, 2013; Enomoto, Kimura, & Yamaguchi, 2012; Gaio, 2010; Houqe, van Zijl, Dunstan, & Karim, 2012; Leuz et al., 2003; Othman & Zeghal, 2006; Renders & Vandenbogaerde, 2008) can impact the extent of firm level earnings management.”
A Review of the Value Relevance Literature (2009, background): “American model has higher professionalism, flexibility, and transparency [67].”