Discussion of “How Does Culture Impinge Upon Managers’ Demeanor of Earnings Management? Evidence From Cross-Country Analysis”

Suresh Radhakrishnan and Surya Janakiraman ()
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Suresh Radhakrishnan: Naveen Jindal School of Management, The University of Texas at Dallas, USA
Surya Janakiraman: Naveen Jindal School of Management, The University of Texas at Dallas, USA

The International Journal of Accounting (TIJA), 2021, vol. 56, issue 02, 1-12

Abstract: We provide a framework that builds upon the findings of Chaney, Lodh and Nandy (2021) for future research to examine the mechanism through which national culture is related to earnings management. In particular, the framework can be used to examine how specific contexts, reference points, corporate culture and economic institutions affect the relation between national culture and earnings management.

Keywords: Earnings management; earnings attributes; national culture; prospect theory (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:wsi:tijaxx:v:56:y:2021:i:02:n:s1094406021800068

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DOI: 10.1142/S1094406021800068

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