منابع مشابه
Cultural Relativism in Earnings Management
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. Fin...
متن کاملcultural relativism in earnings management
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. fin...
متن کاملLost in Translation: Cultural Differences and Earnings Management Contagion
Do cultural differences deter or facilitate accounting-manipulation practices propagated across countries? While firms attempt to operate in countries that offer the best opportunities to maximize returns on their investments, their managers’ acquaintance with different practices at foreign subsidiaries generates contagion effects that eventually influence the firms’ opportunistic accounting de...
متن کاملTaxable Income, Future Earnings, and Equity Values
We investigate the ability of a tax-based fundamental—the ratio of taxto-book income—to predict earnings growth and stock returns and to explain the earnings-price ratio. This tax fundamental reflects both temporary and permanent book-tax differences as well as tax accruals, such as changes in the tax valuation allowance. We find that the tax-to-book income ratio predicts subsequent five-year e...
متن کاملCultural Values and Cosmopolitanism
This article investigates whether the September 11 attack had an impact on cultural values and the level of cosmopolitanism of US university students. Extending a model proposed by Esses, Dovidio & Hodson (2002), we hypothesize a positive effect on the cultural dimensions of collectivism and hierarchy/power distance and a negative effect on cosmopolitanism. Our results – drawn from two separate...
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ژورنال
عنوان ژورنال: American Journal of Economics and Sociology
سال: 2011
ISSN: 0002-9246
DOI: 10.1111/j.1536-7150.2011.00786.x