National culture and the revenue-expense matching

Prior studies on the link between country‐level cultural aspects and firms' arbitrary accounting practices are scant, and they show mixed results. To gain more insight about the impact of national culture on earnings characteristics, we exploit the matching concept between revenues and expenses...

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Veröffentlicht in:	Journal of international financial management & accounting 2023-10, Vol.34 (3), p.414-444
1. Verfasser:	Sunwoo, Hee-Yeon
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Administrative expenses Companies Cultural factors Culture Earnings Governance Matching Matching concept Openness Revenue Uncertainty
Online-Zugang:	Volltext
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