Cultural Relativism in Earnings Management

R. Riahi; A. Omri

Volume 3, Issue 3 , July 2013, , Pages 281-295

  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 ...  Read More