Influence of Culture on Earnings Management: A Note

172 citations recorded by the source corpus.

Citations in the corpus

Effects of national culture on earnings quality of banks (2011, unknown): “, Doupnik, 2008; Han, Kang, Salter, & Yoo, 2010; Nabar & Thai, 2007). Given the importance to national and global economies of this highly leveraged sector of the economy, and given that firms in this sector are markedly different from industrial firms, it is important to understand the role of cult”
Influence of National Culture on Accounting Conservatism and Risk Taking in the Banking Industry (2014, unknown): “accounting conservatism (Schultz and Lopez 2001; Doupnik and Richter 2004; Doupnik and Riccio 2006; Tsakumis 2007). An exception is Salter et al. (2012) who, using reported accounting”
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).”