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An analysis of earnings management: ...

He, Zhijian.

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An analysis of earnings management: A comparison of seven countries.

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	An analysis of earnings management: A comparison of seven countries./
作者:	He, Zhijian.
面頁冊數:	60 p.
附註:	Source: Masters Abstracts International, Volume: 52-01.
Contained By:	Masters Abstracts International52-01(E).
標題:	Education, Business. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=MR94129
ISBN:	9780494941294

An analysis of earnings management: A comparison of seven countries.
He, Zhijian.

An analysis of earnings management: A comparison of seven countries. - 60 p.

Source: Masters Abstracts International, Volume: 52-01.

Thesis (M.Sc.)--University of Northern British Columbia (Canada), 2013.

This article examines the systematic differences in earnings management including the possible impact of cross-country differences in culture on earnings management in seven countries: India, Hong Kong (China), Japan, France, the United Kingdom, Canada, and the United States. A set of traditional financial variables (firm performance, business cycles) and cultural variables (Uncertainty Avoidance, Individualism, Power Distance) were used to test the hypotheses developed in this paper. Regression results indicate both the traditional financial variables and cultural variables can explain the choices of accounting accruals in different countries when the Jones Model serves as a dependent variable. Also, the Jones Model provides the most statistical explanatory power in the regression model on the international level. This paper's primary contribution to the existing literature is the thorough analysis of discretionary accruals and their relationship to traditional financial variables and cultural variables using a large data set.

ISBN: 9780494941294Subjects--Topical Terms:

1017515
Education, Business.

An analysis of earnings management: A comparison of seven countries.
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100 1 $a He, Zhijian. $3 2106163
245 1 3 $a An analysis of earnings management: A comparison of seven countries.
300 $a 60 p.
500 $a Source: Masters Abstracts International, Volume: 52-01.
500 $a Adviser: Raymond Cox.
502 $a Thesis (M.Sc.)--University of Northern British Columbia (Canada), 2013.
520 $a This article examines the systematic differences in earnings management including the possible impact of cross-country differences in culture on earnings management in seven countries: India, Hong Kong (China), Japan, France, the United Kingdom, Canada, and the United States. A set of traditional financial variables (firm performance, business cycles) and cultural variables (Uncertainty Avoidance, Individualism, Power Distance) were used to test the hypotheses developed in this paper. Regression results indicate both the traditional financial variables and cultural variables can explain the choices of accounting accruals in different countries when the Jones Model serves as a dependent variable. Also, the Jones Model provides the most statistical explanatory power in the regression model on the international level. This paper's primary contribution to the existing literature is the thorough analysis of discretionary accruals and their relationship to traditional financial variables and cultural variables using a large data set.
590 $a School code: 1387.
650 4 $a Education, Business. $3 1017515
650 4 $a Business Administration, Accounting. $3 1020666
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790 $a 1387
791 $a M.Sc.
792 $a 2013
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856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=MR94129