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Hussein Halabi Ahmad Alshehabi Idlan Zakaria 《Journal of Contemporary Accounting and Economics》2019,15(3):100162
In this study, we investigate the role of informal institutions (religiosity and culture) in determining managers’ choices of earnings management methods (accruals vs. real activities), after controlling for formal institutions (investor protection, enforcement quality and equity market development). Using an ethical perspective, we find that managers tend to choose an earnings management strategy that meets the prevailing social (informal) norms of the environment where the firm is headquartered. Specifically, our analysis shows that firms domiciled in countries with strong religious adherence and high-power-distance cultures prefer to manage their earnings ‘upwards’ through real activities rather than accruals. Overall, our results suggest that informal institutions determine managers’ earnings management choices at least as strongly as formal institutions do. It would therefore be misleading to analyze managers’ choices in managing earnings solely from the formal rules perspective without considering the role of informal constraints or vice versa. 相似文献
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Afrifa Godfred Adjapong Alshehabi Ahmad Tingbani Ishmael Halabi Hussein 《Review of Quantitative Finance and Accounting》2021,56(2):581-617
Review of Quantitative Finance and Accounting - This paper examines the value of abnormal inventory and the channels through which firms decrease abnormally high inventory or increase abnormally... 相似文献
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