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...

Descripción completa

Detalles Bibliográficos
Autores principales: Abdelsalam, Omneya, Chantziaras, Antonios, Ibrahim, Masud, Omoteso, Kamil
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Published by Elsevier Ltd on behalf of British Accounting Association. 2020
Materias:
Article
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7529612/
http://dx.doi.org/10.1016/j.bar.2020.100957

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7529612/
http://dx.doi.org/10.1016/j.bar.2020.100957

Ejemplares similares