Do Local Religious Beliefs Affect Firms’ Earnings Management Practice? Evidence From the United States

This paper investigates whether local religious beliefs have a significant impact on the practice of earnings management. We extend the existing literature on the role of firm characteristics in mitigating earnings management by showing that local religious beliefs significantly impact the practice...

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Detalles Bibliográficos
Autores principales: Geng, Hongying, Hua, Min, Sun, Li, Yan, Chao
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Frontiers Media S.A. 2022
Materias:
Psychology
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9234393/
https://www.ncbi.nlm.nih.gov/pubmed/35769728
http://dx.doi.org/10.3389/fpsyg.2022.883596

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9234393/
https://www.ncbi.nlm.nih.gov/pubmed/35769728
http://dx.doi.org/10.3389/fpsyg.2022.883596

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