Earnings management, earnings quality, and culture: cross-country studies

Anna Purwaningsih, Indra Wijaya Kusuma and Zuni Barokah

International Journal of Economic Policy in Emerging Economies, 2020, vol. 13, issue 4, 422-430

Abstract: This study examines the association of accrual and real earnings management with earnings quality. The research sample comprised companies listed on six stock exchanges. Data analysis was conducted using a regression test and a t-test. The results indicate that both accrual and real earnings management are significantly associated with earnings quality. When the model includes cultural values, accrual, and real earnings management are associated with earnings quality in countries with low individualism and high uncertainty avoidance. Compared with real earnings management, accrual earnings management has a stronger association with earnings quality.

Keywords: real earnings management; REM; accrual earnings management; AEM; earnings quality; individualism; uncertainty avoidance. (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijepee:v:13:y:2020:i:4:p:422-430

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