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Keywords: long-term orientation
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Journal Articles
Journal of International Accounting Research (2019) 18 (3): 97–119.
Published: 01 September 2019
...Jesper Haga; Fredrik Huhtamäki; Dennis Sundvik ABSTRACT In this study, we investigate how country-level long-term orientation affects managers' willingness to engage in earnings management and choice of earnings management strategy. Using a comprehensive dataset of 47 countries for the period from...