Note(s): This table reports robustness tests of the culture–earnings management relationship using alternative constructions of culture. Panel A presents regressions with discretionary accruals quality (DAQ) as the dependent variable. Column (1) uses mCULTURE, the standardized composite score; column (2) uses sCULTURE, the raw summed score; and column (3) uses dCULTURE, a binary indicator equal to 1 if the culture score exceeds the sample median. Standard errors in parentheses. *, *, and *** denote 10%, 5%, and 1% significance, respectively. All models include year, firm, industry, and state fixed effects