TITLE

Effect of Cultural Environment on Earnings Manipulation: A Five Asia-Pacific Country Analysis

AUTHOR(S)
Guan, Liming; Pourjalali, Hamid; Sengupta, Partha; Teruya, Jenny
PUB. DATE
June 2005
SOURCE
Multinational Business Review (St. Louis University);Summer2005, Vol. 13 Issue 2, p23
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
This study examines the possible impact of cross-country differences in culture on earnings management or choices of accounting accruals in five Asia-Pacific countries: Australia, Japan, Hong Kong, Malaysia and Singapore. A set of traditional and cultural variables were used to test the hypotheses developed in the paper. The results indicate that both the traditional variables (size and debt-equity ratio) and cultural variables (individualism, power distance, uncertainty avoidance and long-term social values) can explain the choices of accounting accruals in different countries. This paper is the first that links earnings management to cultural values and indirectly provides evidence that accounting values (as defined by Gray, 1998) affect earnings management.
ACCESSION #
25695194

 

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