We examine the impact of national culture on earnings. Specifically, we managers’ likelihood using accrual or real earnings management (REM) and role various attributes (accruals quality, persistence, smoothing, predictability). measure Hofstede’s six dimensions (1984, 2001, 2010). Using data from 36 countries during 1997–2018, find that managers are likely to use both accruals REM in high powe...