Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Influence of Culture on Earnings Management: A Note

16 references·16 citing·32 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

2002Culture's Consequences: Comparing Values, Behaviors, Institutions, and Organizations across Nations21,666 cited
1981Culture's Consequences: International Differences in Work-Related Values20,532 cited
1998Law and Finance17,902 cited
1993Cultures and Organizations: Software of the Mind.17,690 cited
2003Earnings management and investor protection: an international comparison5,395 cited
1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
2000The effect of international institutional factors on properties of accounting earnings3,198 cited
2006What Works in Securities Laws?2,787 cited
2002Hofstede's model of national cultural differences and their consequences: A triumph of faith - a failure of analysis2,557 cited
2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
1984Cultural dimensions in management and planning1,473 cited
2005Equity Incentives and Earnings Management1,449 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management1,396 cited

2002Institutional monitoring and opportunistic earnings management948 cited

Cited by

2013Religiosity and Earnings Management: International Evidence from the Banking Industry161 cited
2011A Proposed Framework for Behavioral Accounting Research149 cited
2015Does National Culture Influence Corporate Carbon Disclosure Propensity?132 cited
2016Culture and finance: An introduction118 cited
2013Relationships between national economic culture, institutions, and accounting: Implications for IFRS117 cited
2016Hofstede’s cultural dimensions in accounting research: a review107 cited
2020Corporate Governance and Earnings Management Nexus: Evidence from the UK and Egypt Using Neural Networks105 cited
2016The effects of ethical pressure and power distance orientation on unethical pro‐organizational behavior: the case of earnings management97 cited
2018Corruption and earnings management in developed and emerging countries94 cited
2014National Culture and Internal Control Disclosures: A Cross‐country Analysis82 cited
2015Corporate accruals quality during the 2008–2010 Global Financial Crisis81 cited
2017The role of national culture and corruption on managing earnings around the world68 cited
2017Culture's consequence: The relationship between income-increasing earnings management and IAS/IFRS adoption across cultures64 cited
2014National cultural dimensions in finance and accounting scholarship: An important gap in the literatures?64 cited
2016How to measure country-level financial reporting quality?63 cited
2013Influence of National Culture on Accounting Conservatism and Risk Taking in the Banking Industry60 cited