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Effect of Cultural Environment on Earnings Manipulation: A Five Asia‐Pacific Country Analysis

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2008Earnings Management and Accounting Values: A Test of Gray (1988)63 cited
2016How to measure country-level financial reporting quality?63 cited
2018Institutional Factors and Earnings Management in the Asia-Pacific: Is IFRS Adoption Making a Difference?

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59 cited

2016Financial distress prediction in an international context: Moderating effects of Hofstede’s original cultural dimensions50 cited

2019Informal institutions and managers’ earnings management choices: Evidence from IFRS-adopting countries46 cited

2012Ethnicity and accounting conservatism: Malaysian evidence44 cited

2015Culture, corporate governance and analysts forecast in Malaysia37 cited

2021National culture and earnings management in developed and emerging countries35 cited

2012The Influence of Culture on Financial Reporting Quality in Malaysia35 cited

2014Monitoring Financial Risk Ratios and Earnings Management: Evidence from Malaysia and Thailand28 cited

2016Board diversity and corporate payout policy: Do free cash flow and ownership concentration matter?26 cited

2019Does analyst information influence the cost of debt? Some international evidence24 cited

2021The impact of catholic religion on earnings management: A case of Poland21 cited

2017The Impact of Culture on Internal Control Weaknesses: Evidence from Firms That Cross-List in the U.S.20 cited

2024The impact of environmental innovation and national culture on ESG practices: a study of Latin American companies18 cited

2018Capital market consequences of cultural influences on earnings: The case of cross-listed firms in the U.S. stock market18 cited