How to cite this paper
APA: Ghodrati, H., Mehrmanesh, H & Fini, S. (2013). A study on relationship between cultural values and earnings quality: A case study on Iranian banking indus. Management Science Letters, 3(6), 1757-1766.
Chicago/Turabian: Ghodrati, H., Mehrmanesh, H & Fini, S. 2013. "A study on relationship between cultural values and earnings quality: A case study on Iranian banking indus." Management Science Letters 3, no. 6 (2013): 1757-1766.
AMA: Ghodrati, H., Mehrmanesh, H & Fini, S. A study on relationship between cultural values and earnings quality: A case study on Iranian banking indus. Management Science Letters. 2013;3(6):1757-1766.
References
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Journal of Banking & Finance, 33(2), 183-192.
Doupnik, T. (2008). Influence of culture on earnings management: A note. Abacus, 44(3), 317- 340.
Fonseca, A. R., & Gonzalez, (2008). Cross-country determinants of bank income smoothing by
managing loan- loss provisions. Journal of Banking and Finance, 32(2), 217- 228.
Han, S., Kang, T., Salter, S., & Yoo, Y. K. (2010). A Cross-country Study on The effects of National
Culture on Earnings Management. Journal of International Business studies, 41(1), 123- 141.
Hofstede, G. (1994). The business of international business is culture. International business
review, 3(1), 1-14.
Hofstede G. (1991). Cultures and organization: Software of The mind. London: McGraw-Hill Book
Company.
Kanagaretnam, K., Lobo, G.L., & Mathieu, (2003). Managerial incentives for income smoothing
through bank loan loss provisions. Review of Quantitative Finance and Accounting, 20(1), 63- 80.
Kanagaretnam, K., Yeow Lim, C., & Lobo, G. J. (2011). Effects of national culture on earnings
quality of banks. Journal of International Business Studies, 42, 853- 874.
Nikoomaram, H., Kavousy, E., Jabbarzade Kangarluei, S., & Bayazidi, A. (2010). The relationship
between cultural values and earnings management in companies accepted in Tehran Stock
Exchange. European Journal of Social Sciences, 13, 566- 573.
Perera, M.H. (1989). Towards a framework to analyze the impact of culture on accounting. The
International Journal of Accounting, 24, 42- 56.
Wild, J.J., Bernstein, L.A., & Subramanyam, K. R. (2001). Financial Statement Analysis. 7ed New
York MCGraw-Hill Higher Education
centralization and ownership structure on financial information quality in companies accepted in
Tehran Stock Exchange. Management Science Journal of Iran, 15(4), 59-85.
Don, M., Billingsley, R. S., & Schneller, M. I. (2009). Information uncertainty and auditor reputation.
Journal of Banking & Finance, 33(2), 183-192.
Doupnik, T. (2008). Influence of culture on earnings management: A note. Abacus, 44(3), 317- 340.
Fonseca, A. R., & Gonzalez, (2008). Cross-country determinants of bank income smoothing by
managing loan- loss provisions. Journal of Banking and Finance, 32(2), 217- 228.
Han, S., Kang, T., Salter, S., & Yoo, Y. K. (2010). A Cross-country Study on The effects of National
Culture on Earnings Management. Journal of International Business studies, 41(1), 123- 141.
Hofstede, G. (1994). The business of international business is culture. International business
review, 3(1), 1-14.
Hofstede G. (1991). Cultures and organization: Software of The mind. London: McGraw-Hill Book
Company.
Kanagaretnam, K., Lobo, G.L., & Mathieu, (2003). Managerial incentives for income smoothing
through bank loan loss provisions. Review of Quantitative Finance and Accounting, 20(1), 63- 80.
Kanagaretnam, K., Yeow Lim, C., & Lobo, G. J. (2011). Effects of national culture on earnings
quality of banks. Journal of International Business Studies, 42, 853- 874.
Nikoomaram, H., Kavousy, E., Jabbarzade Kangarluei, S., & Bayazidi, A. (2010). The relationship
between cultural values and earnings management in companies accepted in Tehran Stock
Exchange. European Journal of Social Sciences, 13, 566- 573.
Perera, M.H. (1989). Towards a framework to analyze the impact of culture on accounting. The
International Journal of Accounting, 24, 42- 56.
Wild, J.J., Bernstein, L.A., & Subramanyam, K. R. (2001). Financial Statement Analysis. 7ed New
York MCGraw-Hill Higher Education