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UrduAbstract This study examines the effect of cultural tightness on earnings management globally through an institutional economics perspective. We find that managers are less (more) likely to use accrual-based (real) earnings management in countries with tight cultures, consistent with the…
Tag: Earnings Management
Study Indicates Deliberate Hiring of Unethical Management Accountants
Dark personality traits — questionable ethical standards, narcissistic tendencies – are often framed as an accidental byproduct of selecting earnings managers who fit the stereotype of a strong leader. But new research in the Journal of Business Ethics finds this is often no accident.