Do cultural differences affect the quality of financial reporting in the EU? An analysis of Western EU countries vis a vis Eastern EU countries - Mamatzakis, Emmanuel C.; Neri, Lorenzo; Russo, Antonella (Journal of accounting & organizational change, 2024)
Keywords: Accounting; Behavior; Cash flow; Classification; Cultural differences; Cultural values; Culture; Earnings; Earnings management; Financial reporting; GAAP; Individualism; Influence; Regression analysis; Eastern Europe; Western Europe; P2; Financial reporting; Eastern European countries; Real earnings management; M41; G3; O52; Culture; Classification shifting