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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.

Record Type:	Language materials, printed : Monograph/item
Title/Author:	An analysis of earnings management: A comparison of seven countries./
Author:	He, Zhijian.
Description:	60 p.
Notes:	Source: Masters Abstracts International, Volume: 52-01.
Contained By:	Masters Abstracts International52-01(E).
Subject:	Education, Business. -
Online resource:	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.
LDR:01902nam a2200277 4500 001 1968928
005 20141231071639.5
008 150210s2013 ||||||||||||||||| ||eng d
020 $a 9780494941294
035 $a (MiAaPQ)AAIMR94129
035 $a AAIMR94129
040 $a MiAaPQ $c MiAaPQ
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
690 $a 0688
690 $a 0272
710 2 $a University of Northern British Columbia (Canada). $3 1257479
773 0 $t Masters Abstracts International $g 52-01(E).
790 $a 1387
791 $a M.Sc.
792 $a 2013
793 $a English
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=MR94129