{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,2,5]],"date-time":"2026-02-05T06:33:07Z","timestamp":1770273187299,"version":"3.49.0"},"reference-count":108,"publisher":"Emerald","issue":"1","license":[{"start":{"date-parts":[[2021,7,13]],"date-time":"2021-07-13T00:00:00Z","timestamp":1626134400000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["JAEE"],"published-print":{"date-parts":[[2022,1,11]]},"abstract":"<jats:sec><jats:title content-type=\"abstract-subheading\">Purpose<\/jats:title><jats:p>This study investigates how the association between national culture and earnings management compares between developed and emerging countries.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Design\/methodology\/approach<\/jats:title><jats:p>The empirical analysis relies on a sample of 6,313 firm-year observations from 11 emerging markets and 27,605 firm-year observations from 22 developed countries. The authors use ordinary least squares regression methods to test the hypotheses of the study.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Findings<\/jats:title><jats:p>Based on Hofstede's (2011) cultural dimensions, the authors find that firms from countries with a higher level of uncertainty avoidance and individualism are less likely to engage in earnings management, but the effect of uncertainty avoidance (individualism) is more (less) pronounced in the emerging countries. Moreover, the authors demonstrate that firms from emerging (developed) countries with higher levels of power distance and masculinity are less (more) likely to engage in earnings management. Finally, the authors find evidence of a trade-off between accruals-based and real earnings management in firms from countries with greater long-term orientation and an indulgence cultural dimension.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Originality\/value<\/jats:title><jats:p>This paper adds to the literature by theoretically discussing and empirically analysing the role that developed and emerging countries' development plays on the effect of national culture on earnings management.<\/jats:p><\/jats:sec>","DOI":"10.1108\/jaee-12-2020-0323","type":"journal-article","created":{"date-parts":[[2021,7,12]],"date-time":"2021-07-12T01:30:35Z","timestamp":1626053435000},"page":"150-186","source":"Crossref","is-referenced-by-count":21,"title":["National culture and earnings management in developed and emerging countries"],"prefix":"10.1108","volume":"12","author":[{"ORCID":"https:\/\/orcid.org\/0000-0001-6902-3057","authenticated-orcid":false,"given":"Dante Baiardo Cavalcante","family":"Viana Jr","sequence":"first","affiliation":[]},{"ORCID":"https:\/\/orcid.org\/0000-0003-4338-6778","authenticated-orcid":false,"given":"Isabel Maria Estima Costa","family":"Louren\u00e7o","sequence":"additional","affiliation":[]},{"given":"Mar\u00edlia","family":"Ohlson","sequence":"additional","affiliation":[]},{"ORCID":"https:\/\/orcid.org\/0000-0002-2414-2543","authenticated-orcid":false,"given":"Gerlando","family":"Augusto S F de Lima","sequence":"additional","affiliation":[]}],"member":"140","published-online":{"date-parts":[[2021,7,13]]},"reference":[{"issue":"2","key":"key2022011009363048500_ref001","doi-asserted-by":"crossref","first-page":"209","DOI":"10.1080\/09638180.2016.1261720","article-title":"Real earnings management and information asymmetry in the equity market","volume":"27","year":"2018","journal-title":"European Accounting Review"},{"issue":"3","key":"key2022011009363048500_ref002","doi-asserted-by":"crossref","first-page":"352","DOI":"10.1108\/JAEE-10-2017-0098","article-title":"External auditor type, discretionary accruals and investors' reactions","volume":"8","year":"2018","journal-title":"Journal of Accounting in Emerging Economies"},{"issue":"3","key":"key2022011009363048500_ref003","doi-asserted-by":"crossref","first-page":"431","DOI":"10.1080\/09638180.2014.895620","article-title":"Real earnings management and accrual-based earnings management in family firms","volume":"23","year":"2014","journal-title":"European Accounting Review"},{"key":"key2022011009363048500_ref004","doi-asserted-by":"crossref","first-page":"820","DOI":"10.1016\/j.jclepro.2018.07.057","article-title":"The influence of culture and corporate governance on corporate social responsibility disclosure: a cross country analysis","volume":"198","year":"2018","journal-title":"Journal of Cleaner Production"},{"issue":"3","key":"key2022011009363048500_ref005","doi-asserted-by":"crossref","first-page":"325","DOI":"10.1108\/JAEE-09-2011-0044","article-title":"Determinants of the quality of disclosed earnings and value relevance across transitional Europe","volume":"5","year":"2015","journal-title":"Journal of Accounting in Emerging Economies"},{"issue":"2","key":"key2022011009363048500_ref006","first-page":"417","article-title":"CEO power, compensation, and governance","volume":"14","year":"2013","journal-title":"Annals of Economics and Finance"},{"issue":"C, 25","key":"key2022011009363048500_ref007","first-page":"1","article-title":"Corporate accruals quality during the 2008\u20132010 global financial crisis","volume":"25","year":"2015","journal-title":"Journal of International Accounting, Auditing and Taxation"},{"issue":"1","key":"key2022011009363048500_ref008","doi-asserted-by":"crossref","first-page":"49","DOI":"10.1108\/17468801211197879","article-title":"Market conditions driving international franchising in emerging markets","volume":"7","year":"2012","journal-title":"International Journal of Emerging Markets"},{"issue":"PA","key":"key2022011009363048500_ref009","first-page":"394","article-title":"Bank fragility and contagion: evidence from the bank CDS market","volume":"38","year":"2016","journal-title":"Journal of Empirical Finance"},{"issue":"2","key":"key2022011009363048500_ref010","doi-asserted-by":"crossref","first-page":"178","DOI":"10.1002\/mde.2751","article-title":"Ownership concentration, institutional development and firm performance in Central and Eastern Europe","volume":"38","year":"2017","journal-title":"Managerial and Decision Economics"},{"issue":"3","key":"key2022011009363048500_ref011","doi-asserted-by":"crossref","first-page":"467","DOI":"10.1111\/j.1475-679X.2008.00287.x","article-title":"International accounting standards and accounting quality","volume":"46","year":"2008","journal-title":"Journal of Accounting Research"},{"issue":"3","key":"key2022011009363048500_ref012","doi-asserted-by":"crossref","first-page":"511","DOI":"10.1016\/j.jfineco.2004.10.011","article-title":"CEO incentives and earnings management","volume":"80","year":"2006","journal-title":"Journal of Financial Economics"},{"issue":"3","key":"key2022011009363048500_ref013","doi-asserted-by":"crossref","first-page":"250","DOI":"10.1016\/j.ememar.2011.04.001","article-title":"Emerging country cross-border acquisitions: characteristics, acquirer returns and cross-sectional determinants","volume":"12","year":"2011","journal-title":"Emerging Markets Review"},{"issue":"2","key":"key2022011009363048500_ref014","doi-asserted-by":"crossref","first-page":"750","DOI":"10.1111\/1911-3846.12284","article-title":"The relation between earnings management and non-GAAP reporting","volume":"34","year":"2017","journal-title":"Contemporary Accounting Research"},{"issue":"2","key":"key2022011009363048500_ref015","doi-asserted-by":"crossref","first-page":"153","DOI":"10.1257\/jep.28.2.153","article-title":"Fluctuations in uncertainty","volume":"28","year":"2014","journal-title":"Journal of Economic Perspectives"},{"issue":"1-2","key":"key2022011009363048500_ref016","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1111\/jbfa.12066","article-title":"Measuring country differences in enforcement of accounting standards: an audit and enforcement proxy","volume":"41","year":"2014","journal-title":"Journal of Business Finance and Accounting"},{"issue":"1","key":"key2022011009363048500_ref017","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/j.jfi.2004.12.004","article-title":"Agency conflicts, ownership concentration, and legal shareholder protection","volume":"15","year":"2006","journal-title":"Journal of Financial Intermediation"},{"issue":"2","key":"key2022011009363048500_ref018","doi-asserted-by":"crossref","first-page":"207","DOI":"10.1111\/j.1475-679X.2004.00136.x","article-title":"What determines corporate transparency?","volume":"42","year":"2004","journal-title":"Journal of Accounting Research"},{"issue":"2","key":"key2022011009363048500_ref019","doi-asserted-by":"crossref","first-page":"103","DOI":"10.1057\/jdg.2010.31","article-title":"Do culture and religion mitigate earnings management? Evidence from a cross-country analysis","volume":"8","year":"2011","journal-title":"International Journal of Disclosure and Governance"},{"key":"key2022011009363048500_ref020","doi-asserted-by":"crossref","first-page":"23","DOI":"10.1016\/j.aos.2015.03.004","article-title":"Disclosure transparency about activity in valuation allowance and reserve accounts and accruals-based earnings management","volume":"46","year":"2015","journal-title":"Accounting, Organizations and Society"},{"issue":"1","key":"key2022011009363048500_ref021","first-page":"58","article-title":"The quality of accounting information in politically connected firms","volume":"51","year":"2011","journal-title":"Journal of Accounting and Economics"},{"issue":"3","key":"key2022011009363048500_ref022","doi-asserted-by":"crossref","first-page":"220","DOI":"10.1111\/j.1467-646X.2010.01041.x","article-title":"The role of international financial reporting standards in accounting quality: evidence from the European Union","volume":"21","year":"2010","journal-title":"Journal of International Financial Management and Accounting"},{"issue":"3","key":"key2022011009363048500_ref023","doi-asserted-by":"crossref","first-page":"751","DOI":"10.1111\/1475-679X.12195","article-title":"Incorrect inferences when using residuals as dependent variables","volume":"56","year":"2018","journal-title":"Journal of Accounting Research"},{"key":"key2022011009363048500_ref024","doi-asserted-by":"crossref","first-page":"88","DOI":"10.1016\/j.iref.2014.11.009","article-title":"Family firms and earnings management in Taiwan: influence of corporate governance","volume":"36","year":"2015","journal-title":"International Review of Economics and Finance"},{"issue":"2-3","key":"key2022011009363048500_ref025","doi-asserted-by":"crossref","first-page":"147","DOI":"10.1016\/j.jacceco.2013.10.007","article-title":"Mandatory IFRS reporting and changes in enforcement","volume":"56","year":"2013","journal-title":"Journal of Accounting and Economics"},{"key":"key2022011009363048500_ref026","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/j.ememar.2012.03.002","article-title":"Corporate governance in emerging markets: a survey","volume":"15","year":"2013","journal-title":"Emerging Markets Review"},{"issue":"1","key":"key2022011009363048500_ref027","doi-asserted-by":"crossref","first-page":"2","DOI":"10.1016\/j.jacceco.2010.01.002","article-title":"Accrual-based and real earnings management activities around seasoned equity offerings","volume":"50","year":"2010","journal-title":"Journal of Accounting and Economics"},{"key":"key2022011009363048500_ref028","volume-title":"Principles of Statistical Inference","year":"2006"},{"issue":"5","key":"key2022011009363048500_ref029","doi-asserted-by":"crossref","first-page":"1085","DOI":"10.1111\/j.1475-679X.2008.00306.x","article-title":"Mandatory IFRS reporting around the world: early evidence on the economic consequences","volume":"46","year":"2008","journal-title":"Journal of Accounting Research"},{"issue":"2","key":"key2022011009363048500_ref030","first-page":"193","article-title":"Detecting earnings management","volume":"70","year":"1995","journal-title":"The Accounting Review"},{"issue":"2","key":"key2022011009363048500_ref031","doi-asserted-by":"crossref","first-page":"275","DOI":"10.1111\/j.1475-679X.2012.00449.x","article-title":"Detecting earnings management: a new approach","volume":"50","year":"2012","journal-title":"Journal of Accounting Research"},{"issue":"1","key":"key2022011009363048500_ref032","doi-asserted-by":"crossref","first-page":"37","DOI":"10.1016\/j.jacceco.2006.09.001","article-title":"Investor protection and the information content of annual earnings announcements: international evidence","volume":"43","year":"2007","journal-title":"Journal of Accounting and Economics"},{"issue":"3","key":"key2022011009363048500_ref033","doi-asserted-by":"crossref","first-page":"639","DOI":"10.1111\/j.1536-7150.2011.00786.x","article-title":"Earnings management and cultural values","volume":"70","year":"2011","journal-title":"The American Journal of Economics and Sociology"},{"issue":"3","key":"key2022011009363048500_ref034","doi-asserted-by":"crossref","first-page":"430","DOI":"10.1016\/j.jfineco.2007.02.007","article-title":"The law and economics of self-dealing","volume":"88","year":"2008","journal-title":"Journal of Financial Economics"},{"issue":"6","key":"key2022011009363048500_ref035","doi-asserted-by":"crossref","first-page":"551","DOI":"10.1016\/j.jaccpubpol.2014.08.006","article-title":"The effect of mandatory IFRS adoption on real and accrual-based earnings management activities","volume":"33","year":"2014","journal-title":"Journal of Accounting and Public Policy"},{"issue":"3","key":"key2022011009363048500_ref036","doi-asserted-by":"crossref","first-page":"317","DOI":"10.1111\/j.1467-6281.2008.00265.x","article-title":"Influence of culture on earnings management: a note","volume":"44","year":"2008","journal-title":"Abacus"},{"key":"key2022011009363048500_ref037","first-page":"1","article-title":"The role of national culture in international financial reporting standards adoption","volume":"54","year":"2020","journal-title":"Research in International Business and Finance"},{"issue":"1","key":"key2022011009363048500_ref038","doi-asserted-by":"crossref","first-page":"121","DOI":"10.1111\/1475-679X.12251","article-title":"Effects of increasing enforcement on financial reporting quality and audit quality","volume":"57","year":"2019","journal-title":"Journal of Accounting Research"},{"issue":"2","key":"key2022011009363048500_ref039","doi-asserted-by":"crossref","first-page":"179","DOI":"10.1108\/JAEE-07-2013-0037","article-title":"Earnings management and macroeconomic crises: evidences from Brazil and USA capital markets","volume":"6","year":"2016","journal-title":"Journal of Accounting in Emerging Economies"},{"issue":"11","key":"key2022011009363048500_ref040","doi-asserted-by":"crossref","first-page":"2147","DOI":"10.1002\/smj.2649","article-title":"Overcoming institutional voids: a reputation-based view of long-run survival","volume":"38","year":"2017","journal-title":"Strategic Management Journal"},{"issue":"5","key":"key2022011009363048500_ref041","doi-asserted-by":"crossref","first-page":"911","DOI":"10.1108\/MD-08-2014-0519","article-title":"Ownership concentration, board characteristics and firm performance","volume":"53","year":"2015","journal-title":"Management Decision"},{"key":"key2022011009363048500_ref042","first-page":"827","article-title":"Earnings management in Europe post IFRS: do cultural influences persist?","volume":"55","year":"2015","journal-title":"Management International Review"},{"issue":"1","key":"key2022011009363048500_ref043","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1111\/j.1467-6281.1988.tb00200.x","article-title":"Towards a theory of cultural influence on the development of accounting system internationally","volume":"24","year":"1988","journal-title":"Abacus"},{"issue":"2","key":"key2022011009363048500_ref044","doi-asserted-by":"crossref","first-page":"99","DOI":"10.1080\/16081625.2010.9720856","article-title":"Effect of cultural environmental and accounting regulation on earnings management: a multiple year-country analysis","volume":"17","year":"2010","journal-title":"Asia-Pacific Journal of Accounting and Economics"},{"issue":"2","key":"key2022011009363048500_ref045","doi-asserted-by":"crossref","first-page":"23","DOI":"10.1108\/1525383X200500007","article-title":"Effect of cultural environment on earnings manipulation: a five Asia-Pacific country analysis","volume":"13","year":"2005","journal-title":"Multinational Business Review"},{"issue":"1","key":"key2022011009363048500_ref046","doi-asserted-by":"crossref","first-page":"123","DOI":"10.1057\/jibs.2008.78","article-title":"A cross-country study on the effects of national culture on earnings management","volume":"41","year":"2010","journal-title":"Journal of International Business Studies"},{"key":"key2022011009363048500_ref047","doi-asserted-by":"crossref","first-page":"153","DOI":"10.1016\/j.ribaf.2019.05.001","article-title":"Female directors, earnings management, and CEO incentive compensation: UK evidence","volume":"50","year":"2019","journal-title":"Research in International Business and Finance"},{"key":"key2022011009363048500_ref048","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/j.jbusres.2019.01.013","article-title":"CEO compensation and earnings management: does gender really matter?","volume":"98","year":"2019","journal-title":"Journal of Business Research"},{"issue":"1-3","key":"key2022011009363048500_ref049","doi-asserted-by":"crossref","first-page":"85","DOI":"10.1016\/0165-4101(85)90029-1","article-title":"Effect of business schemes on accounting decisions","volume":"7","year":"1985","journal-title":"Journal of Accounting and Economics"},{"key":"key2022011009363048500_ref050","volume-title":"Cultures and Organizations: Software of the Mind: Intercultural Cooperation and its Importance for Survival","year":"2010"},{"key":"key2022011009363048500_ref051","volume-title":"Culture's Consequences","year":"1980"},{"issue":"1","key":"key2022011009363048500_ref052","first-page":"3","article-title":"Dimensionalizing cultures: the Hofstede model in context","volume":"2","year":"2011","journal-title":"Online Readings in Psychology and Culture"},{"issue":"1","key":"key2022011009363048500_ref053","doi-asserted-by":"crossref","first-page":"29","DOI":"10.1016\/0165-4101(94)00376-G","article-title":"Annual bonus schemes and the manipulation of earnings","volume":"19","year":"1995","journal-title":"Journal of Accounting and Economics"},{"issue":"1","key":"key2022011009363048500_ref054","doi-asserted-by":"crossref","first-page":"116","DOI":"10.1016\/j.jfineco.2013.12.002","article-title":"Financial development and innovation: cross-country evidence","volume":"112","year":"2014","journal-title":"Journal of Financial Economics"},{"issue":"1","key":"key2022011009363048500_ref055","doi-asserted-by":"crossref","first-page":"91","DOI":"10.1080\/00014788.2016.1238293","article-title":"Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management","volume":"47","year":"2017","journal-title":"Accounting and Business Research"},{"issue":"3","key":"key2022011009363048500_ref056","doi-asserted-by":"crossref","first-page":"279","DOI":"10.2308\/accr-52607","article-title":"On the relation between financial reporting quality and country attributes: research challenges and opportunities","volume":"95","year":"2020","journal-title":"The Accounting Review"},{"issue":"2","key":"key2022011009363048500_ref057","doi-asserted-by":"crossref","first-page":"193","DOI":"10.2307\/2491047","article-title":"Earnings management during import relief investigations","volume":"29","year":"1991","journal-title":"Journal of Accounting Research"},{"issue":"6","key":"key2022011009363048500_ref058","doi-asserted-by":"crossref","first-page":"853","DOI":"10.1057\/jibs.2011.26","article-title":"Effects of national culture on earnings quality of banks","volume":"42","year":"2011","journal-title":"Journal of International Business Studies"},{"issue":"1","key":"key2022011009363048500_ref059","doi-asserted-by":"crossref","first-page":"55","DOI":"10.1007\/s10551-015-2571-y","article-title":"Do auditing and reporting standards affect firms' ethical behaviours? The moderating role of national culture","volume":"139","year":"2016","journal-title":"Journal of Business Ethics"},{"issue":"4","key":"key2022011009363048500_ref060","doi-asserted-by":"crossref","first-page":"99","DOI":"10.1002\/jcaf.22406","article-title":"Substitution between accruals\u2010based and real activities earnings management of listed Thai firms","volume":"30","year":"2019","journal-title":"Journal of Corporate Accounting and Finance"},{"issue":"3","key":"key2022011009363048500_ref061","doi-asserted-by":"crossref","first-page":"761","DOI":"10.2308\/accr-10209","article-title":"Is earnings quality associated with corporate social responsibility?","volume":"87","year":"2012","journal-title":"The Accounting Review"},{"issue":"3","key":"key2022011009363048500_ref062","doi-asserted-by":"crossref","first-page":"285","DOI":"10.1057\/palgrave.jibs.8400202","article-title":"A quarter century of culture's consequences: a review of empirical research incorporating Hofstede's cultural values framework","volume":"37","year":"2006","journal-title":"Journal of International Business Studies"},{"issue":"1","key":"key2022011009363048500_ref063","doi-asserted-by":"crossref","first-page":"163","DOI":"10.1016\/j.jacceco.2004.11.002","article-title":"Performance matched discretionary accrual measures","volume":"39","year":"2005","journal-title":"Journal of Accounting and Economics"},{"issue":"2","key":"key2022011009363048500_ref064","doi-asserted-by":"crossref","first-page":"173","DOI":"10.1080\/00014788.2010.9663390","article-title":"International differences in IFRS policy choice","volume":"40","year":"2010","journal-title":"Accounting and Business Research"},{"issue":"2","key":"key2022011009363048500_ref065","first-page":"343","article-title":"IFRS policy changes and the continuation of IFRS patterns of IFRS practice","volume":"12","year":"2012","journal-title":"European Accounting Review"},{"issue":"3","key":"key2022011009363048500_ref066","doi-asserted-by":"crossref","first-page":"1107","DOI":"10.19030\/jabr.v31i3.9236","article-title":"Do women on boards and in top management reduce earnings management? Evidence in France","volume":"31","year":"2015","journal-title":"Journal of Applied Business Research"},{"issue":"4","key":"key2022011009363048500_ref067","first-page":"1","article-title":"Conditional conservatism and the limits to earnings management","volume":"39","year":"2020","journal-title":"Journal of Accounting and Public Policy"},{"issue":"3","key":"key2022011009363048500_ref068","doi-asserted-by":"crossref","first-page":"625","DOI":"10.1111\/j.1475-679X.2004.t01-1-00143.x","article-title":"Fees paid to audit firms, accrual choices, and corporate governance","volume":"42","year":"2004","journal-title":"Journal of Accounting Research"},{"issue":"3","key":"key2022011009363048500_ref069","doi-asserted-by":"crossref","first-page":"827","DOI":"10.1007\/s11142-018-9457-z","article-title":"Defining, measuring, and modeling accruals: a guide for researchers","volume":"23","year":"2018","journal-title":"Review of Accounting Studies"},{"issue":"3","key":"key2022011009363048500_ref070","doi-asserted-by":"crossref","first-page":"869","DOI":"10.2308\/accr.2009.84.3.869","article-title":"Board committees, CEO compensation, and earnings management","volume":"84","year":"2009","journal-title":"The Accounting Review"},{"issue":"3","key":"key2022011009363048500_ref071","doi-asserted-by":"crossref","first-page":"505","DOI":"10.1016\/S0304-405X(03)00121-1","article-title":"Earnings management and investor protection: an international comparison","volume":"69","year":"2003","journal-title":"Journal of Financial Economics"},{"issue":"2","key":"key2022011009363048500_ref072","first-page":"1","article-title":"Managerial overconfidence, compensation induced risk taking, and earnings management","volume":"12","year":"2018","journal-title":"The International Journal of Business and Finance Research"},{"key":"key2022011009363048500_ref073","doi-asserted-by":"crossref","first-page":"191","DOI":"10.1016\/j.frl.2018.04.021","article-title":"Is there a trade-off between accrual-based and real earnings management? Evidence from equity compensation and market pricing","volume":"28","year":"2019","journal-title":"Finance Research Letters"},{"key":"key2022011009363048500_ref074","doi-asserted-by":"crossref","first-page":"466","DOI":"10.1016\/j.econmod.2013.10.002","article-title":"Comparison of cosmetic earnings management for the developed markets and emerging markets: some empirical evidence from the United States and Taiwan","volume":"36","year":"2014","journal-title":"Economic Modelling"},{"issue":"1","key":"key2022011009363048500_ref075","doi-asserted-by":"crossref","first-page":"35","DOI":"10.1108\/CG-12-2016-0226","article-title":"Corruption and earnings management in developed and emerging countries","volume":"18","year":"2018","journal-title":"Corporate Governance: The International Journal of Business in Society"},{"issue":"1","key":"key2022011009363048500_ref076","doi-asserted-by":"crossref","first-page":"17","DOI":"10.2308\/jiar-51131","article-title":"Does national culture influence corporate carbon disclosure propensity?","volume":"15","year":"2016","journal-title":"Journal of International Accounting Research"},{"issue":"1-2","key":"key2022011009363048500_ref077","doi-asserted-by":"crossref","first-page":"23","DOI":"10.1080\/16081625.2015.1129281","article-title":"Individualist-collectivist culture, ownership concentration and earnings quality","volume":"24","year":"2017","journal-title":"Asia-Pacific Journal of Accounting and Economics"},{"issue":"1","key":"key2022011009363048500_ref078","article-title":"Firm informativeness, information environment, and accounting quality in emerging countries","volume":"56","year":"2021","journal-title":"The International Journal of Accounting"},{"issue":"2","key":"key2022011009363048500_ref079","doi-asserted-by":"crossref","first-page":"35","DOI":"10.2308\/jiar.2007.6.2.35","article-title":"Earnings management, investor protection, and national culture","volume":"6","year":"2007","journal-title":"Journal of International Accounting Research"},{"issue":"3","key":"key2022011009363048500_ref080","doi-asserted-by":"crossref","first-page":"267","DOI":"10.1111\/j.1467-6281.2011.00341.x","article-title":"IFRS practices and the persistence of accounting system classification","volume":"47","year":"2011","journal-title":"Abacus"},{"issue":"2","key":"key2022011009363048500_ref081","doi-asserted-by":"crossref","first-page":"79","DOI":"10.5296\/ber.v6i2.9805","article-title":"CEO cash compensation and firm performance: an empirical study from emerging markets","volume":"6","year":"2016","journal-title":"Business and Economic Research"},{"issue":"3","key":"key2022011009363048500_ref082","doi-asserted-by":"crossref","first-page":"205","DOI":"10.1080\/00014788.2020.1712650","article-title":"Insider trading restrictions and earnings management","volume":"50","year":"2020","journal-title":"Accounting and Business Research"},{"issue":"2","key":"key2022011009363048500_ref083","first-page":"113","article-title":"Earnings management and family firms versus non-family firms: the influence of analyst coverage","volume":"48","year":"2019","journal-title":"Spanish Journal of Finance and Accounting"},{"key":"key2022011009363048500_ref084","volume-title":"Earnings Management and Corruption: Evidence from the European Union","year":"2010"},{"issue":"1","key":"key2022011009363048500_ref085","doi-asserted-by":"crossref","first-page":"38","DOI":"10.1108\/IJoEM-12-2014-0218","article-title":"The influence of culture on real earnings management","volume":"12","year":"2017","journal-title":"International Journal of Emerging Markets"},{"issue":"1","key":"key2022011009363048500_ref086","doi-asserted-by":"crossref","first-page":"435","DOI":"10.1093\/rfs\/hhn053","article-title":"Estimating standard errors in finance panel data sets: comparing approaches","volume":"22","year":"2009","journal-title":"The Review of Financial Studies"},{"issue":"2","key":"key2022011009363048500_ref087","doi-asserted-by":"crossref","first-page":"1383","DOI":"10.1111\/acfi.12275","article-title":"Discretionary accruals: signalling or earnings management in Australia?","volume":"59","year":"2019","journal-title":"Accounting and Finance"},{"key":"key2022011009363048500_ref088","volume-title":"Do Firms with Poor Protection of Investor Rights Hold More Cash?","year":"2003"},{"issue":"1-2","key":"key2022011009363048500_ref089","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1111\/jbfa.12112","article-title":"A comparison of between\u2010country measures of legal setting and enforcement of accounting standards","volume":"42","year":"2015","journal-title":"Journal of Business Finance and Accounting"},{"issue":"6","key":"key2022011009363048500_ref090","doi-asserted-by":"crossref","first-page":"37","DOI":"10.1002\/jcaf.22078","article-title":"The effects of national culture on financial statement comparability: a survey of research findings","volume":"26","year":"2015","journal-title":"Journal of Corporate Accounting and Finance"},{"issue":"3","key":"key2022011009363048500_ref091","doi-asserted-by":"crossref","first-page":"368","DOI":"10.1590\/1982-7849rac2016140035","article-title":"International financial reporting standards and earnings management in Latin America","volume":"20","year":"2016","journal-title":"Revista de Administra\u00e7\u00e3o Contempor\u00e2nea"},{"key":"key2022011009363048500_ref092","doi-asserted-by":"crossref","first-page":"237","DOI":"10.1016\/j.pacfin.2015.12.005","article-title":"Real earnings management in family firms: evidence from an emerging economy","volume":"40","year":"2016","journal-title":"Pacific-Basin Finance Journal"},{"issue":"3","key":"key2022011009363048500_ref093","first-page":"281","article-title":"Cultural relativism in earnings management","volume":"3","year":"2013","journal-title":"International Journal of Management and Business Research"},{"issue":"3","key":"key2022011009363048500_ref094","doi-asserted-by":"crossref","first-page":"335","DOI":"10.1016\/j.jacceco.2006.01.002","article-title":"Earnings management through real activities manipulation","volume":"42","year":"2006","journal-title":"Journal of Accounting and Economics"},{"issue":"4","key":"key2022011009363048500_ref095","doi-asserted-by":"crossref","first-page":"607","DOI":"10.1007\/s11575-012-0152-1","article-title":"The role of social values, accounting values and institutions in determining accounting conservatism","volume":"53","year":"2013","journal-title":"Management International Review"},{"issue":"2","key":"key2022011009363048500_ref096","doi-asserted-by":"crossref","first-page":"759","DOI":"10.2308\/accr-50643","article-title":"Information environment and the investment decisions of multinational corporations","volume":"89","year":"2014","journal-title":"The Accounting Review"},{"issue":"3","key":"key2022011009363048500_ref097","first-page":"289","article-title":"Do stock prices fully reflect information in accruals and cash flows about future earnings?","volume":"71","year":"1996","journal-title":"The Accounting Review"},{"issue":"5","key":"key2022011009363048500_ref098","doi-asserted-by":"crossref","first-page":"1610","DOI":"10.1111\/j.1911-3846.2011.01071.x","article-title":"Female directors and earnings quality","volume":"28","year":"2011","journal-title":"Contemporary Accounting Research"},{"issue":"6","key":"key2022011009363048500_ref099","doi-asserted-by":"crossref","first-page":"1045","DOI":"10.1057\/palgrave.jibs.8400399","article-title":"A framework to update Hofstede's cultural value indices: economic dynamics and institutional stability","volume":"39","year":"2008","journal-title":"Journal of International Business Studies"},{"issue":"1","key":"key2022011009363048500_ref100","doi-asserted-by":"crossref","first-page":"24","DOI":"10.2307\/1907382","article-title":"Estimation of relationships for limited dependent variables","volume":"26","year":"1958","journal-title":"Econometrica"},{"key":"key2022011009363048500_ref101","doi-asserted-by":"crossref","first-page":"18","DOI":"10.1016\/j.intaccaudtax.2018.09.001","article-title":"A reinvestigation into accounting quality following global IFRS adoption: evidence via earnings distributions","volume":"33","year":"2018","journal-title":"Journal of International Accounting, Auditing and Taxation"},{"key":"key2022011009363048500_ref601","doi-asserted-by":"crossref","first-page":"140","DOI":"10.1016\/j.adiac.2017.04.004","article-title":"Culture\u2019s consequence: The relationship between income-increasing earnings management and IAS\/IFRS adoption across cultures","volume":"37","year":"2017","journal-title":"Advances in Accounting"},{"issue":"3","key":"key2022011009363048500_ref103","doi-asserted-by":"crossref","first-page":"344","DOI":"10.15728\/bbr.2020.17.3.6","article-title":"Accounting conservatism and national culture","volume":"17","year":"2020","journal-title":"Brazilian Business Review"},{"issue":"1","key":"key2022011009363048500_ref104","first-page":"29","article-title":"Voluntary disclosure in emerging countries: a literature review","volume":"18","year":"2018","journal-title":"Journal of Accounting in Emerging Economies"},{"issue":"2","key":"key2022011009363048500_ref105","doi-asserted-by":"crossref","first-page":"675","DOI":"10.2308\/accr-10196","article-title":"Evidence on the trade-off between real activities manipulation and accrual-based earnings management","volume":"87","year":"2012","journal-title":"The Accounting Review"},{"issue":"3","key":"key2022011009363048500_ref106","doi-asserted-by":"crossref","first-page":"371","DOI":"10.1108\/IJMF-10-2018-0305","article-title":"Individualism, synchronized stock price movements, and stock market volatility","volume":"15","year":"2019","journal-title":"International Journal of Managerial Finance"},{"key":"key2022011009363048500_ref107","doi-asserted-by":"crossref","first-page":"149","DOI":"10.1016\/j.irfa.2013.07.016","article-title":"Market concentration, risk-taking, and bank performance: evidence from emerging economies","volume":"30","year":"2013","journal-title":"International Review of Financial Analysis"},{"issue":"1","key":"key2022011009363048500_ref108","doi-asserted-by":"crossref","first-page":"67","DOI":"10.1016\/j.jacceco.2018.02.001","article-title":"Transparency and firm innovation","volume":"66","year":"2018","journal-title":"Journal of Accounting and Economics"}],"container-title":["Journal of Accounting in Emerging Economies"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/JAEE-12-2020-0323\/full\/xml","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/JAEE-12-2020-0323\/full\/html","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,7,24]],"date-time":"2025-07-24T22:13:41Z","timestamp":1753395221000},"score":1,"resource":{"primary":{"URL":"http:\/\/www.emerald.com\/jaee\/article\/12\/1\/150-186\/202855"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2021,7,13]]},"references-count":108,"journal-issue":{"issue":"1","published-online":{"date-parts":[[2021,7,13]]},"published-print":{"date-parts":[[2022,1,11]]}},"alternative-id":["10.1108\/JAEE-12-2020-0323"],"URL":"https:\/\/doi.org\/10.1108\/jaee-12-2020-0323","relation":{},"ISSN":["2042-1168"],"issn-type":[{"value":"2042-1168","type":"print"}],"subject":[],"published":{"date-parts":[[2021,7,13]]}}}