Divorce culture is one important dimension of culture. The influence of divorce culture on corporate financial behavior remains to be investigated. Based on data from Chinese A-share listed firms, we find that the level of earnings management is higher for listed firms located in regions with a higher divorce rate. We then examine the mechanism and find that the behavior of firms located in regions with a higher divorce rate is more individualistic, leading to a higher level of earnings management. Further analysis indicates that a higher proportion of female executives, a lower average age of executives, and better external governance environment could weaken the positive relation between divorce rate and earnings management. This study expands research on the influence of culture on earnings management, examines the underlying mechanism of the effect regional divorce culture may have on earnings management behavior,and enriches our understanding of the relationship between informal and formal institutions.