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Keywords: Emerging and developed countries
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Journal Articles
National culture and earnings management in developed and emerging countries
Available to PurchaseDante Baiardo Cavalcante Viana Jr, Isabel Maria Estima Costa Lourenço, Marília Ohlson, Gerlando Augusto S F de Lima
Journal of Accounting in Emerging Economies (2022) 12 (1): 150–186.
Published: 13 July 2021
... demonstrate that firms from emerging (developed) countries with higher levels of power distance and masculinity are less (more) likely to engage in earnings management. Finally, the authors find evidence of a trade-off between accruals-based and real earnings management in firms from countries with greater...
