Long-Term Orientation and Earnings Management Strategies

Jesper Per Alexander Haga; Fredrik Johannes Huhtamäki; Dennis Sundvik

doi:10.2308/jiar-52501

Long-Term Orientation and Earnings Management Strategies

Jesper Per Alexander Haga, Fredrik Johannes Huhtamäki, Dennis Sundvik^*

^*Motsvarande författare för detta arbete

University of New South Wales

Forskningsoutput: Tidskriftsbidrag › Artikel › Vetenskaplig › Peer review

28 Citeringar (Scopus)

Sammanfattning

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.

Originalspråk	Engelska
Referentgranskad vetenskaplig tidskrift	Journal of International Accounting Research
Volym	18
Nummer	3
Sidor (från-till)	97-119
Antal sidor	23
ISSN	1542-6297
DOI	https://doi.org/10.2308/jiar-52501
Status	Publicerad - 07.2019
MoE-publikationstyp	A1 Originalartikel i en vetenskaplig tidskrift

Nyckelord

512 Företagsekonomi

Styrkeområden och områden med hög potential (AoS och AoHP)

AoS: Finansiering, redovisning och företagsstyrning

FN:s SDG:er

Detta resultat bidrar till följande hållbara utvecklingsmål:

Åtkomst av dokument

10.2308/jiar-52501

HagaHuhtamakiSundvik_JIAR_Accepted_version.Accepterat manuskript, 1,16 MB

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Fulltext

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Link to publication in Scopus

Nordic Accounting Conference 2018
Jesper Per Alexander Haga (Talare: Presentation)
15.11.2018 → 16.11.2018
Aktivitet: Deltagande i eller organisering av evenemang › Arrangemang av / deltagande i konferens, workshop, kurs, seminarium

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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.",

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Long-Term Orientation and Earnings Management Strategies

Sammanfattning

Nyckelord

Styrkeområden och områden med hög potential (AoS och AoHP)

FN:s SDG:er

Åtkomst av dokument

OpenUrl-tillgänglighet

Andra filer och länkar

Fingeravtryck

Aktiviteter

Nordic Accounting Conference 2018

Citera det här