Religiosity and clawback provision to curb earnings management

This study examines the impact of religiosity and clawback on corporate reporting behavior. Previous research indicates that the supervision and punishment aspects of God, and secular authorities are able to improve prosocial actions. This present study examines whether clawback that has a punishmen...

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Autori: Sari, Ratna Candra (Autore) ; Sholihin, Mahfud (Autore)
Tipo di documento: Elettronico Articolo
Lingua:Inglese
Verificare la disponibilità: HBZ Gateway
Interlibrary Loan:Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany)
Pubblicazione: [2019]
In: Journal of management, spirituality & religion
Anno: 2019, Volume: 16, Fascicolo: 4, Pagine: 372-390
Notazioni IxTheo:AE Psicologia delle religioni
AG Vita religiosa
NCE Etica economica
Altre parole chiave:B Accrual manipulation
B Clawback
B manipulation of real activity
B Aufsatz in Zeitschrift
B earnings manipulation
B Fraud
B Religiosity
Accesso online: Volltext (Resolving-System)
Volltext (doi)