اطار مقترح لقياس و تقييم جودة ارباح المنشات الدولية من منظور الثقافة الوطنية بغرض دعم اتخاذ القرارات "مع دراسة تطبيقية"
Year: 2016
Type: article
Abstract: We examine the relation between dimensions of national culture identifiedby (Hofstede, 2001), and earnings quality of banks, using a sample ofbanks from 36 countries. Our main analysis, which focuses on period 2000– 2014. The research methodology on the use of two different models ,thefirst dealing with the Real Earnings Management. The second deals withthe Accounting Earnings Management models. Indicates that banks in2high individualism, high masculinity, and low uncertainty avoidancesocieties, manage earnings to just-meet-or-beat the prior year’s earnings.In tests of income smoothing, we find that firms in high individualism,high power distance, and low uncertainty avoidance societies reportsmoother earnings. The study also recommended the need to reconsiderthe accounting theory, the need to develop a standard for accounting, takesinto account the impact of different national culture on bank earningsquality.
Institution: Mansoura University
Language: Arabic
Subfield: Accounting
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4293158634