Does Religion Matter to Owner-Manager Agency Costs? Evidence from China

By Xing-qiang Du. Journal of Business Ethics, 2012

256 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/6050c3a0e1d0876a9a4c5ddeca638d30eccdaabc

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In Accounting

1. Xing-qiang Du
2. Wei Jian
3. Yingjie Du
4. Heli Wang
5. Nan Zhou
6. Quan Zeng
7. Wentao Feng
8. Wang Dong

Citations in the corpus

• Corporate Environmental Responsibility in Polluting Industries: Does Religion Matter? (2013, methodology): “As argued by Wines and Napier (1992) and Du (2012), county-/region-level religious measures tend to yield serious cross-sectional self-correlation of regression results.”
• Does Religion Mitigate Tunneling? Evidence from Chinese Buddhism (2014, methodology): “Step III: Following Rising (2000) and Du (2012), I calculate the distance between a firm-year and a Buddhist monastery: Distance ¼ rad p 2 arctan cos affiffiffiffiffiffiffiffiffiffiffiffiffiffiffiffiffiffiffiffi 1 cos2 a p ð3Þ Finally, I define BUD100, BUD200, and BUD300 as the number of Buddhist…”
• Foreign subsidiary CSR as a buffer against parent firm reputation risk (2020, methodology): “…and firm stakeholder expectations regarding firms’ social attitude, which results in a high likelihood of firm CSR. Building on previous studies (Du, 2013), we capture this factor by adding a region-level control variable, namely, Journal of International Business Studies density of temple,…”
• Social Trust and Corporate Misconduct: Evidence from China (2018, background): “(2008), Du et al. (2015), and Wang and Ye (2015).”
• Corporate Governance, Islamic Governance and Earnings Management in Oman: A New Empirical Insights from a Behavioural Theoretical Framework (2017, unknown): “, 2014); (iii) agency problems (Du, 2013) and tunnelling (Du, 2014); (iv) equity-pricing (El Ghoul et al.”
• Religion, the Nature of Ultimate Owner, and Corporate Philanthropic Giving: Evidence from China (2014, methodology): “…criteria to calculate the number of religious sites famous nationwide and measure religious variables for the following reasons: (1) Following Du (2012) and Rising (2000), we view every province or municipality as approximately circular and calculate the average approximate radius to be…”