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Myopia and earnings management strategies
|Title:||Myopia and earnings management strategies|
international financial reporting
|Issue Date:||30 Aug 2017|
|Abstract:||In this study, we investigate how country-level myopia affects managers’ willingness to engage in earnings management and choice of earnings management strategy. Using a comprehensive dataset of 47 countries for the time period from 2003 to 2015, we find that firms in short-term oriented cultures engage in more real earnings management, while firms in long-term oriented cultures rely on earnings management through accruals manipulation. Furthermore, we find a larger discontinuity around earnings benchmarks in long-term oriented cultures suggesting that utilization of AM enables benchmark beating with high precision.|
|Appears in Collections:||11 Financial: Financial Reporting Quality / Credit Ratings / Earnings Smoothing / Earnings Comparability (FAR3)|
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