Arian, Adam; Timilsina, Sabina; Gamage, Pandula; Sands, John - In: Journal of business and socio-economic development 6 (2026) 2, pp. 109-130
This study investigates the role of corporate culture in shaping earnings management behavior, positioning culture as an internal governance mechanism that can enhance financial reporting quality.Using a large panel of US publicly listed firms from 2001 to 2021, we employ a machine-learning...