Cultural Relativism in Earnings Management

Authors

  • A. Omri Higher Institute of Management of Tunis, Bouchoucha, Bardo, Tunis, Tunisia.
  • R. Riahi Higher Institute of Management of Tunis, Bouchoucha, Bardo, Tunis, Tunisia.
Abstract:

The purpose of this study is to examine the possible impact of value systems on earnings management in France, Tunisia and Canada. Cultural values include power distance, uncertainty avoidance, individualism, masculinity and long-term orientation. The cross-cultural study uses the method of structural equations trough LISREL approach. The examination covers the period between 2003 and 2009. Findings show first of all, that ecological factors are able to determine cultural dimensions in the sample countries. Secondly, we found that all studied cultural dimensions are able to define national culture in the sample countries. Yet, results indicate that only three of cultural dimensions are significant in explaining differences in earnings management in the studied context. In fact earnings management seems to be positively related to uncertainty avoidance and negatively related to power distance and individualism.

Upgrade to premium to download articles

Sign up to access the full text

Already have an account?login

similar resources

cultural relativism in earnings management

the purpose of this study is to examine the possible impact of value systems on earnings management in france, tunisia and canada. cultural values include power distance, uncertainty avoidance, individualism, masculinity and long-term orientation. the cross-cultural study uses the method of structural equations trough lisrel approach. the examination covers the period between 2003 and 2009. fin...

full text

Cultural Relativism 2 . 0

Cultural relativism continues to be closely identified with anthropology even though few anthropologists today endorse the comprehensive version of it first articulated by students of Franz Boas. A review of the progressive reduction of the scope of cultural relativism since the early decades of the twentieth century suggests that it should be regarded not as a comprehensive theory or doctrine ...

full text

The Challenge of Cultural Relativism

In many ways, the paces we've be.cn put through here ;,~.re entirely typical of philosophical disc:ussion. Perhaps most typical is the state of play at the end of the day. Rarely do philosophers have k."lock.down arguments that can eliminate a philosophical position from contenlli>n. Philosophical evaluation is ordinarily a matter of weighing the pros and cons of competing theories, and tentati...

full text

1 Kant and Cultural Relativism

We live an age of cultural relativism that asks how universal moral obligation can be justified. Immanuel Kant took up this challenge. His arguments can be reconstructed in a way that makes sense today.

full text

Lost in Translation: Cultural Differences and Earnings Management Contagion

Do cultural differences deter or facilitate accounting-manipulation practices propagated across countries? While firms attempt to operate in countries that offer the best opportunities to maximize returns on their investments, their managers’ acquaintance with different practices at foreign subsidiaries generates contagion effects that eventually influence the firms’ opportunistic accounting de...

full text

Global Information Ethics and the Challenge of Cultural Relativism

The emergence of an information society, carried by information technologies such as the digital computer and the Internet, has lead to many questions in the West about the proper regulation of the production, use and transfer of information. In the West, a large part of this discussion has focused on individual rights: how to balance various rights of individuals against each other and against...

full text

My Resources

Save resource for easier access later

Save to my library Already added to my library

{@ msg_add @}


Journal title

volume 3  issue 3

pages  281- 295

publication date 2013-07-01

By following a journal you will be notified via email when a new issue of this journal is published.

Hosted on Doprax cloud platform doprax.com

copyright © 2015-2023