Individualism–Collectivism, Private Benefits of Control, and Earnings Management: A Cross-Culture Comparison
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DOI: 10.1007/s10551-013-1711-5
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- Muhammad Rofiqul Islam & Abdullah Al Mehdi, 2024. "Impacts of National Cultures on Managerial Decisions of Engaging in Core Earnings Management," Papers 2407.16854, arXiv.org.
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- Debora Gottardello & Maria del Mar Pàmies, 2019. "Business School Professors’ Perception of Ethics in Education in Europe," Sustainability, MDPI, vol. 11(3), pages 1-19, January.
- José Ignacio Jarne-Jarne & Susana Callao-Gastón & Miguel Marco-Fondevila & Fernando Llena-Macarulla, 2022. "The Impact of Organizational Culture on the Effectiveness of Corporate Governance to Control Earnings Management," JRFM, MDPI, vol. 15(9), pages 1-19, August.
- Sun, Hongyan & Yuen, Desmond C.Y. & Zhang, Jiahang & Zhang, Xu, 2020. "Is knowledge powerful? Evidence from financial education and earnings quality," Research in International Business and Finance, Elsevier, vol. 52(C).
- Chunhui Zheng & Jia Zhang & Lili Qian & Yuling Zhang, 2022. "Risk, Obligation, and Public Noncompliance with Mobility Directives in China during the COVID-19 Pandemic," IJERPH, MDPI, vol. 19(18), pages 1-20, September.
- Alshehabi, Ahmad & Georgiou, George & Ala, Alessandro S., 2021. "Country-specific drivers of the value relevance of goodwill impairment losses," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
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- Alessandro Germani & Livia Buratta & Elisa Delvecchio & Claudia Mazzeschi, 2020. "Emerging Adults and COVID-19: The Role of Individualism-Collectivism on Perceived Risks and Psychological Maladjustment," IJERPH, MDPI, vol. 17(10), pages 1-15, May.
- Idrees Liaqat & Yongqiang Gao & Faheem Ur Rehman & Zoltán Lakner & Judit Oláh, 2022. "National Culture and Financial Inclusion: Evidence from Belt and Road Economies," Sustainability, MDPI, vol. 14(6), pages 1-21, March.
- Yi-Shu Wang & Jing Yang & Zhen-Jia Liu, 2017. "Meeting Dividend Thresholds through Earnings Management: A Cross-cultural Comparison," Applied Economics and Finance, Redfame publishing, vol. 4(3), pages 1-13, May.
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Keywords
Individualism; Collectivism; Private benefits of control; Earnings management; Corporate governance; Moral behavior;All these keywords.
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