Cultural values, institutions and earnings management: Evidence from a cross-country study
This study investigates how culture and institutions directly and in interaction influence the variance in earnings management in countries around the world. Using the sample of 12,500 firm-year observations and 2,500 non-financial firms across 25 countries, this study documents systematic differenc...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2020
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| Online Access: | https://eprints.nottingham.ac.uk/62753/ |