Artigo em revista científica Q3
National culture and earnings management in emerging markets: The role of IFRS mandatory adoption
Dante Viana, Jr. (Viana, D. B. C., Jr.); Isabel Lourenço (Lourenço, I.); Marilia Pinheiro Ohlson (Ohlson, M. P.); Gerlando Lima (Lima, G.);
Título Revista
International Journal of Managerial and Financial Accounting
Ano (publicação definitiva)
2023
Língua
Inglês
País
Suíça
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Abstract/Resumo
This study investigates the association between national culture and earnings management in emerging markets and analyzes the role of International Financial Reporting Standards (IFRS) mandatory adoption in dampening the influence of national culture on earnings management. Based on a sample of 12,209 firm-year observations from 14 emerging markets, and using several proxies for both accrual-based earnings management (AEM) and real earnings management (REM), we provide empirical evidence that firms from countries with higher levels of uncertainty avoidance, power distance, and long-term orientation, and firms from countries with lower levels of indulgence and masculinity, are associated with higher levels of earnings management. Furthermore, the empirical findings suggest that the IFRS mandatory adoption (associated with a better financial reporting system) moderates the association between cultural factors and earnings management by dampening the influence of national culture on either AEM or REM.
Agradecimentos/Acknowledgements
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Palavras-chave
National culture,Earnings management,Emerging countries,International Financial Reporting Standards,IFRS,Accrual-based earnings management,AEM,Real earnings management,REM
  • Economia e Gestão - Ciências Sociais
Registos de financiamentos
Referência de financiamento Entidade Financiadora
UIDB/ 00315/2020 Fundação para a Ciência e a Tecnologia