Desender, Kurt; Castro, Christian; Escamilla, Sergio - Departament d'Empresa, Facultat d'Economia i Empresa
earnings management. We find a significant influence of both cultural measures. In line with Licht et al. (2004), who argue … tend to have lower levels of earnings management. In addition, we find that egalitarianism, defined as a society's cultural … orientation with respect to intolerance for abuses of market and political power, is negatively related with earnings management …