Based on the two cultural dimensions of “Tightness-Looseness” and “Individualism Collectivism”, this paper examines the impact of listing place culture on earnings management behavior of Chinese overseas listed companies. The study found that: (1) “Tightness” curbs accrual-based earnings management and contribute to real earnings management, while “Individualism” encourages accrual based earnings management and restrains real earnings management, thus confirming the existence of cultural concern. (2) When the difference between culture of listing place and that of Chinese culture is bigger, the cultural catering is more significant. (3) Over time, the effect of listing culture on earnings management of Chinese overseas listed companies is gradually weakened. This paper discusses the effect of certain cultures on corporations that originate from different cultures from the perspective of cultural catering, enriches and expands the research in related fields, and provides empirical evidence for how to deal with foreign cultural differences in the process of “going out”.