A Cross-Country Study of Legal Environment and Real Earnings Management

2011 ◽  
Author(s):  
Lingxiang Li ◽  
Bill B. Francis ◽  
Iftekhar Hasan
Keyword(s):  
Earnings Management ◽  
Real Earnings Management ◽  
Legal Environment ◽  
Country Study ◽  
Cross Country

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

scholarly journals Effect of earnings management on economic value added: A cross-country study

2016 ◽  
Vol 47 (1) ◽  
pp. 29-36 ◽  
Author(s):  
Zhen-Jia Liu
Keyword(s):  
Earnings Management ◽  
Explanatory Power ◽  
Economic Value ◽  
Value Added ◽  
Trade Agreement ◽  
Real Earnings Management ◽  
Economic Value Added ◽  
The North ◽  
Management Behaviour ◽  
Cross Country

This paper addresses the association between earnings management and economic value added (EVA) among nations of the North American Free Trade Agreement (NAFTA), Association of Southeast Asian Nations (ASEAN), European Union (EU), and those classified as a newly industrialized country (NIC). Furthermore, an analysis of the earnings management behaviour is presented based on data from 2009 to 2013. The results indicated that a significantly inverse relationship exists between earnings management through either discretionary accruals (DAs) or real earnings management (REM) activities and EVA in NAFTA and EU nations. Moreover, a significantly positive relationship exists between earnings management through either DAs or REM and EVA in ASEAN and NIC nations. In addition, REM activities exhibit greater explanatory power among these nations.

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