Discussion of “How Does Culture Impinge Upon Managers’ Demeanor of Earnings Management? Evidence From Cross-Country Analysis”
本文基于Chaney等人（2021）的研究，构建了一个框架，用于未来研究国家文化影响盈余管理的机制，特别关注具体情境、参照点、公司文化和经济制度的作用。
We provide a framework that builds upon the findings of Chaney, Lodh and Nandy (2021) for future research to examine the mechanism through which national culture is related to earnings management. In particular, the framework can be used to examine how specific contexts, reference points, corporate culture and economic institutions affect the relation between national culture and earnings management.