skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

Does Religion Mitigate Earnings Management? Evidence from China

Journal of business ethics, 2015-10, Vol.131 (3), p.699-749 [Peer Reviewed Journal]

Springer Science+Business Media 2015 ;Springer Science+Business Media Dordrecht 2014 ;Springer Science+Business Media Dordrecht 2015 ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-014-2290-9 ;CODEN: JBUEDJ

Full text available

Citations Cited by
  • Title:
    Does Religion Mitigate Earnings Management? Evidence from China
  • Author: Du, Xingqiang ; Jian, Wei ; Lai, Shaojuan ; Du, Yingjie ; Pei, Hongmei
  • Subjects: Accounting ; Audit committees ; Business and Management ; Business Ethics ; Corporate governance ; Disclosure ; Earnings management ; Economics ; Education ; Ethics ; Income ; Management ; Philosophy ; Quality of Life Research ; Religion ; Securities markets ; Stock exchanges ; Studies ; Taoism
  • Is Part Of: Journal of business ethics, 2015-10, Vol.131 (3), p.699-749
  • Description: Using a sample of 11,357 firm-year observations from the Chinese stock market for the period of 2001–2011, we investigate whether and how religion can mitigate earnings management. Specifically, based on geographic-proximity-based religion variables, we provide strong and robust evidence to show that religion is significantly negatively associated with the extent of earnings management, suggesting that religion can serve as a set of social norms to mitigate corporate unethical behavior such as earnings management. Our findings also reveal that the negative association between religion and earnings management is less pronounced for firms with closer distance to the regulatory centers than for their counterparts, implying the substitutive effects between religion and the distance to regulators (the proxy for regulatory intensity) on mitigating earnings management. The above results are robust to different measures of earnings management, various religion variables, and a variety of sensitivity tests.
  • Publisher: Dordrecht: Springer
  • Language: English
  • Identifier: ISSN: 0167-4544
    EISSN: 1573-0697
    DOI: 10.1007/s10551-014-2290-9
    CODEN: JBUEDJ
  • Source: ProQuest One Psychology
    ProQuest Central
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait