Cultural values, institutions and earnings management: Evidence from a cross-country study

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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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Bibliographic Details
Main Author:	Yu, Yao
Format:	Dissertation (University of Nottingham only)
Language:	English
Published:	2020
Online Access:	https://eprints.nottingham.ac.uk/62753/

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