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- W2952366699 abstract "This study investigates how differences in religiosity (i.e., the strength of religion) across countries influence an important characteristic of financial reporting, accounting conservatism. Prior literature suggests that religious individuals are more risk-averse and have higher ethical standards, while accounting conservatism has been shown to reduce various risks to the firm (e.g., bankruptcy, stock price crashes.) at the expense of higher reported earnings. We find that managers in more religious societies report more conservatively. Specifically, our cross-country analysis reveals that firms headquartered in countries with higher levels of religiosity exhibit, on average, higher accounting conservatism in financial reporting. This positive association is stronger in countries following IFRS or U.S. GAAP, and weaker in countries with a high degree of uncertainty avoidance and in countries with greater numbers of religions." @default.
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- W2952366699 date "2017-01-01" @default.
- W2952366699 modified "2023-09-27" @default.
- W2952366699 title "The Influence of Country-Level Religiosity on Accounting Conservatism" @default.
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- W2952366699 doi "https://doi.org/10.2139/ssrn.2994336" @default.
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