CULTURAL RELATIVISM IN EARNINGS MANAGEMENT

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

RIAHI R.; OMRI A.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: INTERNATIONAL JOURNAL OF MANAGEMENT AND BUSINESS RESEARCH Year:2013 | Volume:3 | Issue:3 Page(s): 281-295

Download Full-Text

View:

346

Download:

118

Cites:

Information Journal Paper

Title

CULTURAL RELATIVISM IN EARNINGS MANAGEMENT

Author(s)

RIAHI R. | OMRI A. | Issue Writer Certificate

Keywords

ACCOUNTING PRACTICES

DISCRETIONARY ACCRUALS

CULTURAL DIMENSIONS

STRUCTURAL EQUATIONS METHOD

Abstract

The purpose of this study is to examine the possible impact of value systems on earnings management in France, Tunisia and Canada. Cultural values include power distance, uncertainty avoidance, individualism, masculinity and long-term orientation. The cross-cultural study uses the method of structural equations trough LISREL approach. The examination covers the period between 2003 and 2009. Findings show first of all, that ecological factors are able to determine CULTURAL DIMENSIONS in the sample countries. Secondly, we found that all studied CULTURAL DIMENSIONS are able to define national culture in the sample countries. Yet, results indicate that only three of CULTURAL DIMENSIONS are significant in explaining differences in earnings management in the studied context. In fact earnings management seems to be positively related to uncertainty avoidance and negatively related to power distance and individualism.

Cites

No record.

References

Cite

APA: Copy

RIAHI, R., & OMRI, A.. (2013). CULTURAL RELATIVISM IN EARNINGS MANAGEMENT. INTERNATIONAL JOURNAL OF MANAGEMENT AND BUSINESS RESEARCH, 3(3), 281-295. SID. https://sid.ir/paper/326807/en

Vancouver: Copy

RIAHI R., OMRI A.. CULTURAL RELATIVISM IN EARNINGS MANAGEMENT. INTERNATIONAL JOURNAL OF MANAGEMENT AND BUSINESS RESEARCH[Internet]. 2013;3(3):281-295. Available from: https://sid.ir/paper/326807/en

IEEE: Copy

R. RIAHI, and A. OMRI, “CULTURAL RELATIVISM IN EARNINGS MANAGEMENT,” INTERNATIONAL JOURNAL OF MANAGEMENT AND BUSINESS RESEARCH, vol. 3, no. 3, pp. 281–295, 2013, [Online]. Available: https://sid.ir/paper/326807/en

Related Journal Papers

No record.

Related Seminar Papers

No record.

Related Plans

No record.

Recommended Workshops