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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...
| Autores principales: | , , , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Frontiers Media S.A.
2022
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| Materias: | |
| 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 |