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Abstract
In this study, we investigate how country-level long-term orientation affects managers' willingness to engage in earnings management and choice of earnings management strategy. Using a comprehensive dataset of 47 countries for the period from 2003 to 2015, we find that firms in long-term-oriented cultures rely relatively more on earnings management through accruals, while firms in short-term-oriented cultures engage in relatively more real earnings management. Furthermore, we find a larger discontinuity around earnings benchmarks in long-term-oriented cultures suggesting that manipulation of accruals enables benchmark beating with high precision.
Original language | English |
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Peer-reviewed scientific journal | Journal of International Accounting Research |
Volume | 18 |
Issue number | 3 |
Pages (from-to) | 97-119 |
Number of pages | 23 |
ISSN | 1542-6297 |
DOIs | |
Publication status | Published - 07.2019 |
MoE publication type | A1 Journal article - refereed |
Keywords
- 512 Business and Management
- earnings management
- international financial reporting
- long-term orientation
- national culture
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Dive into the research topics of 'Long-Term Orientation and Earnings Management Strategies'. Together they form a unique fingerprint.Activities
- 1 Organisation of / participation in conferences, workshops, courses, seminars
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Nordic Accounting Conference 2018
Haga, J. P. A. (Speaker: Presenter)
15.11.2018 → 16.11.2018Activity: Participating in or organising an event › Organisation of / participation in conferences, workshops, courses, seminars