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Earnings Management and Accounting Values: A Test of Gray (1988)
16 references·16 citing·32 second hopsampled
Earnings Management and Accounting Values: A Test of Gray (1988) (2008)Earnings Management and Accounting Values…Detecting Earnings Management (2012)Detecting Earnings ManagementThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms (2006)The Importance of Reporting I…The economic implications of corporate financial reporting (2005)The economic implications of …Hofstede never studied culture (2003)Hofstede never studied cultureEarnings management and investor protection: an international comparison (2003)Earnings management and inves…Hofstede's model of national cultural differences and their consequences: A triumph of faith - a failure of analysis (2002)Hofstede's model of national …Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Evidence from Auditors about …Culture, Corporate Governance and Disclosure in Malaysian Corporations (2002)Culture, Corporate Governance…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Law and Finance (1998)Law and FinanceEarnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…The Confucius connection: From cultural roots to economic growth (1988)The Confucius connection: Fro…Culture's Consequences: International Differences in Work-Related Values. (1983)Culture's Consequences: Inter…The impact of family ownership on tax avoidance: International evidence (2024)The impact of family ownershi…National culture of secrecy and firms’ access to credit (2024)National culture of secrecy a…Impact of corporate governance mechanism on IFRS adoption: A comparative study of Saudi Arabia, Oman, and the United Arab Emirates (2021)Impact of corporate governanc…Digital Corporate Reporting: Research Developments and Implications (2021)Digital Corporate Reporting: …CFO characteristics and opportunistic accounting choice in public sector organizations (2020)CFO characteristics and oppor…Long-Term Orientation and Earnings Management Strategies (2019)Long-Term Orientation and Ear…The determinants of voluntary strategy disclosure: an international comparison (2018)The determinants of voluntary…Institutional Factors and Earnings Management in the Asia-Pacific: Is IFRS Adoption Making a Difference? (2018)Institutional Factors and Ear…How Does Local Adoption of IFRS for Those Countries That Modified IFRS by Design, Impair Comparability with Countries That Have Not Adapted IFRS? (2017)How Does Local Adoption of IF…Secrecy Culture and Audit Opinion: Some International Evidence (2016)Secrecy Culture and Audit Opi…Do Common Features Exist Among Countries That Locally Adopt IFRS? (2015)Do Common Features Exist Amon…Culture, corporate governance and analysts forecast in Malaysia (2015)Culture, corporate governance…Differences in earnings management between firms using US GAAP and IAS/IFRS (2014)Differences in earnings manag…The role of accounting values in the relation between XBRL and forecast accuracy (2013)The role of accounting values…Some theoretical and methodological suggestions for studies examining accountants' professional judgments and earnings management (2013)Some theoretical and methodol…Chief Audit Executives' Assessment of Internal Auditors' Performance Attributes by Professional Rank and Cultural Cluster (2011)Chief Audit Executives' Asses…An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)Earnings Management through Real Activities Manipulation (2003)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Performance matched discretionary accrual measures (2005)Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Prospect Theory: An Analysis of Decision under Risk (1979)Detecting Earnings Management. (1995)Motivation, leadership, and organization: Do American theories apply abroad? (1980)The Cultural Relativity of Organizational Practices and Theories (1983)Hofstede's Culture Dimensions (1984)Travel Anxiety and Intentions to Travel Internationally: Implications of Travel Risk Perception (2005)Conceptualizing and measuring cultures and their consequences: a comparative review of GLOBE's and Hofstede's approaches (2006)Review : A Review of Culture in Information Systems Research: Toward a Theory of Information Technology Culture Conflict1 (2006)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Accounting earnings and cash flows as measures of firm performance (1994)Culture and the Self: Implications for Cognition, Emotion, and Motivation (1991)Universals in the Content and Structure of Values: Theoretical Advances and Empirical Tests in 20 Countries (1992)The weirdest people in the world? (2010)
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References

  • 1998Law and Finance17,902 cited
  • 1983Culture's Consequences: International Differences in Work-Related Values.15,062 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1988The Confucius connection: From cultural roots to economic growth4,383 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2002Hofstede's model of national cultural differences and their consequences: A triumph of faith - a failure of analysis2,557 cited
  • 2002Culture, Corporate Governance and Disclosure in Malaysian Corporations2,013 cited
  • 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
  • 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions

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1,044 cited
  • 2003Hofstede never studied culture872 cited
  • Cited by

    • 2018Institutional Factors and Earnings Management in the Asia-Pacific: Is IFRS Adoption Making a Difference?59 cited
    • 2019Long-Term Orientation and Earnings Management Strategies49 cited
    • 2020CFO characteristics and opportunistic accounting choice in public sector organizations45 cited
    • 2014Differences in earnings management between firms using US GAAP and IAS/IFRS44 cited
    • 2021Impact of corporate governance mechanism on IFRS adoption: A comparative study of Saudi Arabia, Oman, and the United Arab Emirates42 cited
    • 2013The role of accounting values in the relation between XBRL and forecast accuracy39 cited
    • 2021Digital Corporate Reporting: Research Developments and Implications39 cited
    • 2015Culture, corporate governance and analysts forecast in Malaysia37 cited
    • 2016Secrecy Culture and Audit Opinion: Some International Evidence36 cited
    • 2017How Does Local Adoption of IFRS for Those Countries That Modified IFRS by Design, Impair Comparability with Countries That Have Not Adapted IFRS?36 cited
    • 2018The determinants of voluntary strategy disclosure: an international comparison35 cited
    • 2024National culture of secrecy and firms’ access to credit30 cited
    • 2011Chief Audit Executives' Assessment of Internal Auditors' Performance Attributes by Professional Rank and Cultural Cluster26 cited
    • 2013Some theoretical and methodological suggestions for studies examining accountants' professional judgments and earnings management22 cited
    • 2015Do Common Features Exist Among Countries That Locally Adopt IFRS?19 cited
    • 2024The impact of family ownership on tax avoidance: International evidence18 cited