Article2008

Earnings Management and Accounting Values: A Test of Gray (1988)

63 citations0/0 files storedJournal of International Accounting Research

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Accounting and Organizational Management

Abstract

ABSTRACT: This study examines the ability of Gray's (1988) accounting values to explain earnings management in a sample of 31 countries. We quantify these accounting values in two different ways and examine their relationship to the five earnings management measures developed in Leuz et al. (2003). In our analyses, we control for legal enforcement and outside investor rights (La Porta et al. 1998). We also control for the breadth of accounting standards (at the country level) using the absence measure developed in Ding et al. (2007). Our analyses are generally supportive of a positive relationship between earnings management and Gray's (1988) accounting values of statutory control, uniformity, conservatism, and secrecy.

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References

1998Law and Finance 1983Culture's Consequences: International Differences in Work-Related Values.1991Earnings Management During Import Relief Investigations 2005The economic implications of corporate financial reporting 2003Earnings management and investor protection: an international comparison 1988The Confucius connection: From cultural roots to economic growth 1997Earnings management to avoid earnings decreases and losses 2012Detecting Earnings Management

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