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CULTURAL DETERMINANTS OF CORPORATE GOVERNANCE: A MULTI-COUNTRY STUDY

Purpose: The purpose of this study was to investigate if the culture of countries influences earnings management practices. Earnings management (EM) was chosen as a Corporate Governance mechanism.Methodology: We selected the Earnings Management proxies from Leuz et al. (2003). We adopted Hosftede´s...

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Detalhes bibliográficos
Publicado no:Revista Eletrônica de Negócios Internacionais (Internext)
Principais autores: Pedro Paulo Melo Arantes, Fernanda Maciel Peixoto, Luciana Carvalho
Formato: Artigo
Idioma:Inglês
Publicado em: Escola Superior de Propaganda e Marketing 2020
Assuntos:
Acesso em linha:https://www.redalyc.org/articulo.oa?id=557564201004
https://www.redalyc.org/journal/5575/557564201004/
https://www.redalyc.org/journal/5575/557564201004/html/
https://www.redalyc.org/journal/5575/557564201004/557564201004.epub
https://www.redalyc.org/journal/5575/557564201004/movil
https://doi.org/10.18568/internext.v15i2.580
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