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

Do Local Religious Beliefs Affect Firms’ Earnings Management Practice? Evidence From the United States

Frontiers in psychology, 2022-06, Vol.13, p.883596-883596 [Peer Reviewed Journal]

Copyright © 2022 Geng, Hua, Sun and Yan. 2022 Geng, Hua, Sun and Yan ;ISSN: 1664-1078 ;EISSN: 1664-1078 ;DOI: 10.3389/fpsyg.2022.883596 ;PMID: 35769728

Full text available

Citations Cited by
  • Title:
    Do Local Religious Beliefs Affect Firms’ Earnings Management Practice? Evidence From the United States
  • Author: Geng, Hongying ; Hua, Min ; Sun, Li ; Yan, Chao
  • Subjects: corporate governance ; Psychology ; real earnings management ; religion ; social cultural ; social norms
  • Is Part Of: Frontiers in psychology, 2022-06, Vol.13, p.883596-883596
  • Description: This paper investigates whether local religious beliefs have a significant impact on the practice of earnings management. We extend the existing literature on the role of firm characteristics in mitigating earnings management by showing that local religious beliefs significantly impact the practice of earnings management. Specifically, exploring firms located in the U.S. counties that vary from 2000 through 2010, we document the negative relationship between religiosity and earnings management using multivariate regression analysis. Our results show that firms in counties with strong religious social norms are less likely to engage in earnings management. Furthermore, we attempt to mitigate endogeneity concerns by employing a modified Difference-Differences model and Propensity score matching methods. We find that the negative effects of religion on earnings management still hold. Overall, these findings emphasize the empirical relevance of the association between the local social norms and earnings manipulations.
  • Publisher: Frontiers Media S.A
  • Language: English
  • Identifier: ISSN: 1664-1078
    EISSN: 1664-1078
    DOI: 10.3389/fpsyg.2022.883596
    PMID: 35769728
  • Source: GFMER Free Medical Journals
    PubMed Central
    ROAD: Directory of Open Access Scholarly Resources
    DOAJ Directory of Open Access Journals
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