A cross-country study on the effects of national culture on earnings management

2008 ◽  
Vol 41 (1) ◽  
pp. 123-141 ◽  
Author(s):  
Sam Han ◽  
Tony Kang ◽  
Stephen Salter ◽  
Yong Keun Yoo
Keyword(s):  
Earnings Management ◽  
National Culture ◽  
Country Study ◽  
Cross Country

Discussion of “How Does Culture Impinge Upon Managers’ Demeanor of Earnings Management? Evidence From Cross-Country Analysis”

2021 ◽  
pp. 2180006
Author(s):  
Suresh Radhakrishnan ◽  
Surya Janakiraman
Keyword(s):  
Earnings Management ◽  
National Culture ◽  
Corporate Culture ◽  
Reference Points ◽  
Future Research ◽  
Economic Institutions ◽  
Country Analysis ◽  
Cross Country

We provide a framework that builds upon the findings of Chaney, Lodh and Nandy (2021) for future research to examine the mechanism through which national culture is related to earnings management. In particular, the framework can be used to examine how specific contexts, reference points, corporate culture and economic institutions affect the relation between national culture and earnings management.

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