Does Religion Mitigate Earnings Management? Evidence from China
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 tha...
| Authors: | ; ; ; ; |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer Science + Business Media B. V
2015
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| In: |
Journal of business ethics
Year: 2015, Volume: 131, Issue: 3, Pages: 699-749 |
| Further subjects: | B
Geographic proximity
B The percentage of state shareholding B Earnings management B Religion B The distance to regulators B Regulatory intensity |
| Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |