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Keywords: Cultural values
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Journal Articles
Journal:
Multinational Business Review
Multinational Business Review (2005) 13 (2): 23–41.
Published: 17 June 2005
... of accounting accruals in different countries. This paper is the first that links earnings management to cultural values and indirectly provides evidence that accounting values (as defined by Gray, 1998) affect earnings management. © Emerald Group Publishing Limited 2005 Earnings Earnings management...
