Practice of earning management and national culture. What link ?
DOI:
https://doi.org/10.59051/joaf.v8i2.118Abstract
The purpose of this paper is to examine the impact of value systems on earnings management practice through a cross-national study. Cultural values include power distance, uncertainty avoidance, individualism, masculinity and long-term orientation. The cross-cultural study uses the method of structural equations under LISREL approach. Findings show that only three of cultural dimensions are significant in explaining differences in earnings management in the studied context. These dimensions are uncertainty avoidance, power distance and individualism
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