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A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA)
Viana Junior, D. B. C., Ohlson, M. P., Lourenço, I. & Lima, G. A. S. F. de. (2018). Mandatory adoption of IFRS and earnings management in emerging countries: The role of national culture. In  The Sixth International Conference of the JIAR. Venice: American Accounting Association.
Exportar Referência (IEEE)
D. B. Junior et al.,  "Mandatory adoption of IFRS and earnings management in emerging countries: The role of national culture", in  The 6th Int. Conf. of the JIAR, Venice, American Accounting Association, 2018
Exportar BibTeX
@inproceedings{junior2018_1695998700785,
	author = "Viana Junior, D. B. C. and Ohlson, M. P. and Lourenço, I. and Lima, G. A. S. F. de.",
	title = "Mandatory adoption of IFRS and earnings management in emerging countries: The role of national culture",
	booktitle = " The Sixth International Conference of the JIAR",
	year = "2018",
	editor = "",
	volume = "",
	number = "",
	series = "",
	publisher = "American Accounting Association",
	address = "Venice",
	organization = "American Accounting Association, International Accounting Section Department of Management, Ca’ Foscari University of Venice",
	url = "https://aaahq.org/Meetings/2018/JIAR"
}
Exportar RIS
TY  - CPAPER
TI  - Mandatory adoption of IFRS and earnings management in emerging countries: The role of national culture
T2  -  The Sixth International Conference of the JIAR
AU  - Viana Junior, D. B. C.
AU  - Ohlson, M. P.
AU  - Lourenço, I.
AU  - Lima, G. A. S. F. de.
PY  - 2018
CY  - Venice
UR  - https://aaahq.org/Meetings/2018/JIAR
AB  - In this study, we analyzed whether the characteristics of national culture, as proposed by Hofstede, Hofstede and Minkov (2010), were moderating factors on the potential impact on IFRS mandatory adoption on the quality of accounting information in emerging countries. The quality of information was measured through earnings management by accruals, based on the model of Jones (1991) modified by Dechow, Sloan and Sweeney (1995). Through a sample of 2,458 companies from 13 countries, totaling 18,163 firm-year observations, we identified that the dimensions of individualism, masculinity, aversion to uncertainty, long-term orientation and indulgence moderates the impact of IFRS adoption on earnings management levels in emerging countries. It was not possible to identify evidence that the power distance dimension exerts such influence. Overall, the study corroborates earlier findings that cultural factors may influence the impact of IFRS adoption.
ER  -