“文化如何影响管理者的盈余管理行为?”来自跨国分析的证据”

IF 2 Q2 BUSINESS, FINANCE International Journal of Accounting Pub Date : 2021-04-16 DOI:10.1142/S1094406021800068

S. Radhakrishnan, S. Janakiraman

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引用次数: 0

摘要

我们为未来的研究提供了一个框架，该框架建立在Chaney、Lodh和Nandy（2021）的研究结果的基础上，以检验民族文化与盈余管理相关的机制。特别是，该框架可用于研究特定背景、参考点、企业文化和经济制度如何影响国家文化与盈余管理之间的关系。

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Discussion of “How Does Culture Impinge Upon Managers’ Demeanor of Earnings Management? Evidence From Cross-Country Analysis”

We provide a framework that builds upon the findings of Chaney, Lodh and Nandy (2021) for future research to examine the mechanism through which national culture is related to earnings management. In particular, the framework can be used to examine how specific contexts, reference points, corporate culture and economic institutions affect the relation between national culture and earnings management.

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来源期刊

International Journal of Accounting BUSINESS, FINANCE-

CiteScore

1.20

自引率

0.00%

发文量

期刊介绍： The aim of The International Journal of Accounting is to advance the academic and professional understanding of accounting theory, policies and practice from the international perspective and viewpoint. The Journal editorial recognizes that international accounting is influenced by a variety of forces, e.g., governmental, political and economic. Thus, the primary criterion for manuscript evaluation is the incremental contribution to international accounting literature and the forces that impact the field. The Journal aims at understanding the present and potential ability of accounting to aid in analyzing and interpreting international economic transactions and the economic consequences of such reporting. These transactions may be within a profit or non-profit environment. The Journal encourages a broad view of the origins and development of accounting with an emphasis on its functions in an increasingly interdependent global economy. The Journal also welcomes manuscripts that help explain current international accounting practices, with related theoretical justifications, and identify criticisms of current policies and practice. Other than occasional commissioned papers or special issues, all the manuscripts published in the Journal are selected by the editors after the normal double-blind refereeing process.