Cultural Impact on Earnings Management di Stephan Küster edito da GRIN Publishing
Alta reperibilità

Cultural Impact on Earnings Management

EAN:

9783656725718

ISBN:

3656725713

Pagine:
32
Formato:
Paperback
Lingua:
Tedesco
Acquistabile con o la

Descrizione Cultural Impact on Earnings Management

Seminar paper from the year 2014 in the subject Business economics - Accounting and Taxes, grade: 1,0, Catholic University Eichstätt-Ingolstadt (WFI), language: English, abstract: This paper analyses the effect of Hofstede¿s cultural dimensions on earnings management on 433 firms in 18 european countries, all reporting under IFRS. The results of multivariate regression reveal that only one cultural variable, namely Power Distance, has a significant effect on earnings management measured by discretionary accruals. In contrast, the scores for Individualism and Masculinity have no significant influence. These findings suggest that culture still has an influence on earnings management as suggested by previous studies, but is diminishing due to international accounting har-monization.

Spedizione gratuita
€ 37.84
o 3 rate da € 12.61 senza interessi con
Disponibile in 10-12 giorni
servizio Prenota Ritiri su libro Cultural Impact on Earnings Management
Prenota e ritira
Scegli il punto di consegna e ritira quando vuoi

Recensioni degli utenti

e condividi la tua opinione con gli altri utenti