EARNINGS MANAGEMENT AND CULTURAL TIGHTNESS–LOOSENESS: INTERNATIONAL EVIDENCE

Yıl 2020, Cilt: 3 Sayı: 2, 186 - 194, 01.10.2020

Kais Baatour

https://doi.org/10.32951/mufider.764301

Öz

This cross-national interdisciplinary research paper empirically investigates the association between cultural tightness–looseness and earnings manipulations. The analyses, which are based on panel-corrected standard errors method, indicate that cultural tightness–looseness, together with investor protection, future–time reference, capital market importance and economic development plays a critical role in shaping financial reporting choices. More specifically, this study finds that the opportunistic manipulations of reported accounting figures are less frequent in tight nations than in loose ones. The results of this study suggest that cultural tightness–looseness is an important explanatory variable that should be considered in future international comparative studies on earnings management behavior. Implications of the results for mitigating earnings management are presented.

Anahtar Kelimeler

earning management, Cultural tightness– looseness, Cross-country study

KAZANÇ YÖNETİMİ VE KÜLTÜREL SIKILAŞMA-GEVŞEKLİK: ULUSLARARASI KANIT

Öz

Bu uluslararası disiplinler arası araştırma makalesi, kültürel sıkılık-gevşeklik ve kazanç manipülasyonları arasındaki ilişkiyi ampirik olarak araştırmaktadır. Panel düzeltmeli standart hatalar yöntemine dayanan analizler, yatırımcı koruması, gelecek-zaman referansı, sermaye piyasası önemi ve ekonomik kalkınma ile birlikte kültürel sıkılık-gevşekliğin finansal raporlama tercihlerini şekillendirmede kritik bir rol oynadığını göstermektedir. Daha spesifik olarak, bu çalışma, rapor edilen muhasebe rakamlarının fırsatçı manipülasyonlarının, sıkı ülkelerde gevşek olanlara göre daha az sıklıkta olduğunu bulmuştur. Bu çalışmanın sonuçları, kültürel sıkılık-gevşekliğin, kazanç yönetimi davranışı üzerine gelecekte yapılacak uluslararası karşılaştırmalı çalışmalarda dikkate alınması gereken önemli bir açıklayıcı değişken olduğunu göstermektedir. Kazanç yönetiminin azaltılmasına yönelik sonuçların etkileri sunulmaktadır.

Anahtar Kelimeler

Kazanç Yönetimi, KÜLTÜREL SIKILAŞMA-GEVŞEKLİK, Uluslararası çalışma

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