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The influence of culture on real earnings management

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References

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2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
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1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally

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1,862 cited

2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited

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2020Confucianism culture and corporate cash holdings60 cited
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2019Long-Term Orientation and Earnings Management Strategies49 cited
2021National culture and earnings management in developed and emerging countries35 cited
2020A survey on national culture and corporate financial decisions: current status and future research32 cited
2022The effect of IFRS adoption on accrual-based and real earnings management: emerging markets' perspective30 cited
2021Culture, institutional quality and earnings management: an international evidence20 cited
2021Are top executives important for earning management and firm risk? Empirical evidence from selected Chinese firms18 cited
2019The Impact of Audit Committee Characteristics on Real Earnings Management: Evidence from Jordan17 cited
2020Does national culture influence management's accounting behaviour and strategy? – an empirical analysis of European IFRS adopters16 cited
2022Who affects whom? Impact of the national culture of international audit firms and their affiliates on the financial reporting quality of audit clients15 cited