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A cross-country study on the effects of national culture on earnings management · Study

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ArticleA cross-country study on the effects of national culture on earnings management

Sam Han2008

OA

Articlegreen2008

A cross-country study on the effects of national culture on earnings management

Sam Han · Tony Kang · Stephen Brian Salter · Yong Keun Yoo

394 citations·0/0 files stored·Journal of International Business Studies

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

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References

1993Common risk factors in the returns on stocks and bonds 1981Culture's Consequences: International Differences in Work-Related Values 1998Law and Finance 1997A Survey of Corporate Governance 1983Culture's Consequences: International Differences in Work-Related Values.2000Investor protection and corporate governance 1998Consistent Covariance Matrix Estimation with Spatially Dependent Panel Data 1968An Empirical Evaluation of Accounting Income Numbers

Cited by

2010Comparative and International Corporate Governance 2010Comparative and International Corporate Governance 2013Influence of National Culture on Accounting Conservatism and Risk-Taking in the Banking Industry 2016Does Country Equate with Culture? Beyond Geography in the Search for Cultural Boundaries 2011Effects of national culture on earnings quality of banks 2016Trade credit provision and national culture

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2015Earnings Management in Europe Post IFRS: Do Cultural Influences Persist?article · 19 shared references 2007Earnings Management, Investor Protection, and National Culturearticle · 12 shared references 2013National Culture and International Differences in the Cost of Equity Capitalarticle · 12 shared references 2013Corporate Governance And Earnings Management: A Survey Of Literaturearticle · 11 shared references 2018Influence of national culture on IPO activityarticle · 11 shared references 2010Comparative and International Corporate Governancearticle · 10 shared references

Details

Year2008

Typearticle

Published2008-11-20

VenueJournal of International Business Studies

ISSN-L0047-2506

Languageen

Citations394

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1057/jibs.2008.78

openalex_workW2117897257

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2020Does the market value greenhouse gas emissions? Evidence from multi-country firm data

2013National culture and corporate investment