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Perceptions of Earnings Management: The Effects of National Culture · Study

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ArticlePerceptions of Earnings Management: The Effects of National Culture

Marshall A. Geiger2006

Article2006

Perceptions of Earnings Management: The Effects of National Culture

Marshall A. Geiger · Brendan Thomas O'Connell · Paul M. Clikeman · Kristen Witkowski · Ilias G. Basioudis

43 citations·0/0 files stored·Advances in International Accounting

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Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

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References

2002Culture's Consequences: Comparing Values, Behaviors, Institutions, and Organizations across Nations 1981Culture's Consequences: International Differences in Work-Related Values 1993Cultures and Organizations: Software of the Mind.1983Culture's Consequences: International Differences in Work-Related Values.1991Earnings Management During Import Relief Investigations 1976Individualism and Collectivism 2003Earnings management and investor protection: an international comparison 1989The self and social behavior in differing cultural contexts.

Cited by

2014The development of earnings management research A review of literature from three different perspectives 2021The likelihood of widespread accounting manipulation within an emerging economy 2022The effect of IFRS adoption on accrual-based and real earnings management: emerging markets' perspective 2021Social capital and earnings management in small and medium firms 2013Some theoretical and methodological suggestions for studies examining accountants' professional judgments and earnings management

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2001Student Perceptions of Earnings Management: The Effects of National Origin and Genderarticle · 22 shared references 2010The Effect of Institutional and Cultural Factors on the Perceptions of Earnings Managementarticle · 20 shared references 2005La investigación sobreEarnings Managementsarticle · 10 shared references 2014Does Religion Mitigate Earnings Management? Evidence from Chinaarticle · 9 shared references 2015Earnings Management in Europe Post IFRS: Do Cultural Influences Persist?article · 9 shared references 2010The relationship between corporate social performance and earnings managementarticle · 8 shared references

Details

Year2006

Typearticle

Published2006-01-01

VenueAdvances in International Accounting

ISSN-L0897-3660

Languageen

Citations43

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/s0897-3660(06)19007-8

openalex_workW2056863144

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2020Innovations in the Company’s Earning Management: The Case for the Czech Republic and Slovakia

2022The Impact of Organizational Culture on the Effectiveness of Corporate Governance to Control Earnings Management

2018Theorie und Praxis individueller Entscheidungen