1. Influence of Culture on Earnings Management: A Note;See Timothy;ABACUS,2008
2. Effect of Cultural Environmental and Accounting Regulation on Earnings Management: A Multiple Year-Country Analysis, 17 ASIA-PAC;See Liming Guan & Hamid Pourjalali;J. ACCTG. & ECON,2010
3. Do Culture and Religion Mitigate Earnings Management? Evidence from a Cross-Country Analysis, 8 INT'L;Mindy Jeffrey L Callen;J. DISCLOSURE & GOVERNANCE,2010
4. Earnings Management and Cultural Values, 70 AM;Kurt A Desender;J. ECON. SOCIOL,2011
5. Desender et al. report also for egalitarianism. One study, however, finds the opposite for individualism and uncertainty avoidance -a point that deserves a separate analysis. See Sam Han et al., A Cross-Country Study on the Effects of National Culture on Earnings Discretion;Xu Zhang;J. BUS. ETHICS,2010