{"id":"https://openalex.org/W1986019423","doi":"https://doi.org/10.1111/j.1467-6281.2008.00265.x","title":"Influence of Culture on Earnings Management: A Note","display_name":"Influence of Culture on Earnings Management: A Note","publication_year":2008,"publication_date":"2008-08-13","ids":{"openalex":"https://openalex.org/W1986019423","doi":"https://doi.org/10.1111/j.1467-6281.2008.00265.x","mag":"1986019423"},"language":"en","primary_location":{"id":"doi:10.1111/j.1467-6281.2008.00265.x","doi":"https://doi.org/10.1111/j.1467-6281.2008.00265.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1467-6281.2008.00265.x","pdf_url":null,"source":{"id":"https://openalex.org/S161221442","display_name":"Abacus","issn_l":"0001-3072","issn":["0001-3072","1467-6281"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Abacus","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5022877192","display_name":"Timothy S. Doupnik","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I155781252","display_name":"University of South Carolina","ror":"https://ror.org/02b6qw903","country_code":"US","type":"education","lineage":["https://openalex.org/I155781252"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Timothy S. Doupnik","raw_affiliation_strings":["School of Accounting, Moore School of Business, University of South Carolina"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Accounting, Moore School of Business, University of South Carolina","institution_ids":["https://openalex.org/I155781252"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5022877192"],"corresponding_institution_ids":["https://openalex.org/I155781252"],"apc_list":{"value":3400,"currency":"USD","value_usd":3400},"apc_paid":null,"fwci":16.3125,"has_fulltext":false,"cited_by_count":175,"citation_normalized_percentile":{"value":0.9855744,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":94,"max":100},"biblio":{"volume":"44","issue":"3","first_page":"317","last_page":"340"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.9850000143051147},{"id":"https://openalex.org/keywords/national-culture","display_name":"national culture","score":0.9570000171661377},{"id":"https://openalex.org/keywords/earnings-smoothing","display_name":"income smoothing","score":0.8209999799728394},{"id":"https://openalex.org/keywords/uncertainty-avoidance","display_name":"uncertainty avoidance","score":0.8259999752044678},{"id":"https://openalex.org/keywords/individualism","display_name":"individualism","score":0.996999979019165},{"id":"https://openalex.org/keywords/investor-protection","display_name":"investor protection","score":0.7699999809265137},{"id":"https://openalex.org/keywords/cross-national-differences","display_name":"cross-national differences","score":0.8309999704360962},{"id":"https://openalex.org/keywords/hofstede-s-cultural-dimensions","display_name":"Hofstede cultural dimensions","score":0.8690000176429749}],"concepts":[{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.8074116706848145},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.6908139586448669},{"id":"https://openalex.org/C2777632292","wikidata":"https://www.wikidata.org/wiki/Q315515","display_name":"Discretion","level":2,"score":0.6304649710655212},{"id":"https://openalex.org/C190775180","wikidata":"https://www.wikidata.org/wiki/Q5326946","display_name":"Earnings response coefficient","level":3,"score":0.6018052101135254},{"id":"https://openalex.org/C119469879","wikidata":"https://www.wikidata.org/wiki/Q15514847","display_name":"Uncertainty avoidance","level":4,"score":0.45326894521713257},{"id":"https://openalex.org/C3770464","wikidata":"https://www.wikidata.org/wiki/Q775963","display_name":"Smoothing","level":2,"score":0.4299760162830353},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4225379228591919},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.38145920634269714},{"id":"https://openalex.org/C17022365","wikidata":"https://www.wikidata.org/wiki/Q171995","display_name":"Individualism","level":2,"score":0.2817522883415222},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.24649137258529663},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.10731104016304016},{"id":"https://openalex.org/C96420161","wikidata":"https://www.wikidata.org/wiki/Q237789","display_name":"Collectivism","level":3,"score":0.0967821478843689},{"id":"https://openalex.org/C31972630","wikidata":"https://www.wikidata.org/wiki/Q844240","display_name":"Computer vision","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1111/j.1467-6281.2008.00265.x","doi":"https://doi.org/10.1111/j.1467-6281.2008.00265.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1467-6281.2008.00265.x","pdf_url":null,"source":{"id":"https://openalex.org/S161221442","display_name":"Abacus","issn_l":"0001-3072","issn":["0001-3072","1467-6281"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Abacus","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:bla:abacus:v:44:y:2008:i:3:p:317-340","doi":null,"is_oa":false,"landing_page_url":"http://www.blackwell-synergy.com/doi/abs/10.1111/j.1467-6281.2008.00265.x","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","score":0.48510000109672546,"display_name":"Decent work and economic growth"}],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/8","score":0.49000000953674316,"display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":30,"referenced_works":["https://openalex.org/W1978311462","https://openalex.org/W1986018977","https://openalex.org/W1996874724","https://openalex.org/W2006459195","https://openalex.org/W2021907516","https://openalex.org/W2026921080","https://openalex.org/W2040125617","https://openalex.org/W2041534779","https://openalex.org/W2043835608","https://openalex.org/W2051008430","https://openalex.org/W2081228936","https://openalex.org/W2096293840","https://openalex.org/W2112952087","https://openalex.org/W2121450753","https://openalex.org/W2136745847","https://openalex.org/W2140918013","https://openalex.org/W2146875579","https://openalex.org/W2164741508","https://openalex.org/W2171983833","https://openalex.org/W2233788323","https://openalex.org/W2321113091","https://openalex.org/W2737803139","https://openalex.org/W2891145393","https://openalex.org/W3121759882","https://openalex.org/W3121951548","https://openalex.org/W3122028149","https://openalex.org/W3122489987","https://openalex.org/W3125717595","https://openalex.org/W3125843505","https://openalex.org/W4230336695"],"related_works":["https://openalex.org/W3122100132","https://openalex.org/W7008710540","https://openalex.org/W4313518923","https://openalex.org/W2039876684","https://openalex.org/W3152708021","https://openalex.org/W2797888370","https://openalex.org/W2955290171","https://openalex.org/W2258317273","https://openalex.org/W4249812170","https://openalex.org/W2332036867"],"abstract_inverted_index":{"This":[0],"article":[1],"examines":[2],"the":[3,21,50,95,128],"influence":[4],"of":[5,15,33,53,94,130],"national":[6],"culture":[7,24,119],"on":[8],"earnings":[9,26,34,39,42,62,81,85,99,102,124,131],"management":[10,27,35,100],"across":[11],"a":[12,77,91,115],"broad":[13],"cross\u2010section":[14],"countries.":[16],"In":[17],"addition":[18],"to":[19,61],"examining":[20],"relation":[22,79],"between":[23,118],"and":[25,41,56,70,87,101,120],"in":[28,97,123,127],"general,":[29],"two":[30],"different":[31],"types":[32],"are":[36,58],"examined,":[37],"namely,":[38],"smoothing":[40,82,103],"discretion.":[43],"Regression":[44],"results":[45],"indicate":[46],"that,":[47],"as":[48],"expected,":[49],"cultural":[51,88],"dimensions":[52,89],"uncertainty":[54],"avoidance":[55],"individualism":[57],"significantly":[59],"related":[60],"management,":[63,125],"even":[64],"after":[65],"controlling":[66],"for":[67],"investor":[68,106],"protection":[69,107],"other":[71],"legal":[72],"institutional":[73],"factors.":[74],"Culture":[75],"has":[76],"stronger":[78],"with":[80,84],"than":[83,104],"discretion,":[86],"explain":[90],"greater":[92],"percentage":[93],"variation":[96],"aggregate":[98],"do":[105],"variables.":[108],"These":[109],"findings":[110],"suggest":[111],"that":[112],"there":[113],"is":[114],"significant":[116],"link":[117],"cross\u2010national":[121],"differences":[122],"especially":[126],"form":[129],"smoothing.":[132]},"counts_by_year":[{"year":2026,"cited_by_count":14},{"year":2025,"cited_by_count":7},{"year":2024,"cited_by_count":18},{"year":2023,"cited_by_count":8},{"year":2022,"cited_by_count":11},{"year":2021,"cited_by_count":22},{"year":2020,"cited_by_count":14},{"year":2019,"cited_by_count":7},{"year":2018,"cited_by_count":12},{"year":2017,"cited_by_count":11},{"year":2016,"cited_by_count":11},{"year":2015,"cited_by_count":6},{"year":2014,"cited_by_count":8},{"year":2013,"cited_by_count":9},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-22T09:42:04.148104","created_date":"2016-06-24T00:00:00"}
