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The impact of religiosity on earnings quality: International evidence from the banking sector
We examine the impact of religiosity on earnings quality, utilising a global sample of 1283 listed banks headquartered in 39 countries and covering the period 2002–2018. Using instrumental variables two-stage least squares regressions, we demonstrate that religiosity has a significant positive impac...
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| Publié dans: | The British Accounting Review |
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| Auteurs principaux: | , , , |
| Format: | Artigo |
| Langue: | Inglês |
| Publié: |
Published by Elsevier Ltd on behalf of British Accounting Association.
2020
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| Sujets: | |
| Accès en ligne: | https://ncbi.nlm.nih.gov/pmc/articles/PMC7529612/ https://ncbi.nlm.nih.govhttp://dx.doi.org/10.1016/j.bar.2020.100957 |
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