Kanagaretnam et al., 2015 - Google Patents

Religiosity and earnings management: International evidence from the banking industry

Kanagaretnam et al., 2015

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Document ID
18029105803206005184
Author
Kanagaretnam K
Lobo G
Wang C
Publication year
Publication venue
Journal of Business Ethics

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Snippet

Using an international sample of banks, we study how differences in religiosity across countries affect earnings management. Given that religiosity is a major source of morality and ethical behavior, it may reduce excessive risk taking and act as deterrence for earnings …
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