Religiosity and Earnings Management: International Evidence from the Banking Industry

By Kiridaran Kanagaretnam, Gerald J. Lobo, Chong Wang. Journal of Business Ethics, 2014

140 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/89623ede1c28ed25b057325add4a14fccf757e2b

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1. Peterson K. Ozili
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Citations in the corpus

• Corporate Governance, Islamic Governance and Earnings Management in Oman: A New Empirical Insights from a Behavioural Theoretical Framework (2017, unknown): “…suggest that Judo-Christian religious beliefs and values have a positive impact on: (i) EM/earnings quality (Callen et al., 2011; Du et al., 2015; Kanagaretnam et al., 2015) and financial reporting irregularities (Dyreng et al., 2012; McGuire et al., 2012); (ii) CSR (Brammer et al., 2007) and…”
• Bank Loan Loss Provisions Research: A Review (2017, background): “Kanagaretnam, Lobo, and Wang (2015) investigate the impact of religiosity on bank earning quality and find that religiosity is negatively related to earnings smoothing.”