Cultural Determinants of Corporate Governance: A Multi-Country Study
Purpose: The purpose of this study was to investigate if the culture of countries influences earnings management practices. Earnings management (EM) was chosen as a Corporate Governance mechanism. Methodology: We selected the Earnings Management proxies from Leuz et al. (2003). We adopted Hosftede...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Escola Superior de Propaganda e Marketing - ESPM
2020-04-01
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| Series: | Internext: Revista Eletrônica de Negócios Internacionais |
| Subjects: | |
| Online Access: | https://internext.espm.br/internext/article/view/580 |