Do culture and religion mitigate earnings management? Evidence from a cross-country analysis

By Jeffrey L. Callen, M. Morel, Gordon Richardson. 2011

152 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/cd04d29e1fac7d65cfc9f08b22ea91af24acebe1

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In Accounting

1. Xiangang Xin
2. Mikhail Pevzner
3. Feixue Xie
4. Xing-qiang Du
5. Jarrad Harford
6. X. Tian
7. Wei Jian
8. Yingjie Du

Citations in the corpus

• Religiosity and Earnings Management: International Evidence from the Banking Industry (2014, unknown): “First, unlike Callen et al. (2011) who study several industries other than banking, we focus on a single homogenous industry that has several advantages (discussed in the next three paragraphs).”
• Religious Social Norms and Corporate Financial Reporting (2012, unknown): “Whether religion matters for financial accounting outcomes has been investigated recently at the macro level by Callen et al. (2011), who execute a cross country analysis and find no association between the extent of religious adherence and various proxies for earnings management.1 Thus it remains…”
• The Impact of Religion on Financial Reporting Irregularities (2012, unknown): “5 Callen et al. (2010) examine religion in an international setting and do not find evidence that religion mitigates earnings management in a cross-country analysis.”
• When Firms Talk, Do Investors Listen? The Role of Trust in Stock Market Reactions to Corporate Earnings Announcements (2012, background): “Overall, the significant coefficients 11 Although we cannot test whether as an instrument religion satisfies the exclusion restriction, Callen, Morel, and Richardson (2011) find in a cross-country study that a country’s religious adherence is not significantly related to proxies of earnings…”
• Does Religion Mitigate Tunneling? Evidence from Chinese Buddhism (2014, background): “), economic growth across countries, emergency helping, owner–manager agency costs, corporate decision making, risk, financial reporting and earnings management, and equity pricing (Annis 1976; Barro and McCleary 2003; Callen et al. 2011; Conroy and Emerson 2004; Du 2012; Du et al. 2013a, b; Dyreng ”
• Corporate Governance, Islamic Governance and Earnings Management in Oman: A New Empirical Insights from a Behavioural Theoretical Framework (2017, unknown): “Others have investigated the effect of religion/culture 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 corporate philanthropy…”
• Does Religion Matter to Owner-Manager Agency Costs? Evidence from China (2012, background): “…Longenecker et al. 2004), equity pricing (El Ghoul et al. 2012), financial reporting (Dyreng et al. 2009; McGuire et al. 2012), earnings management (Callen et al. 2011), economic growth across countries (Barro and McCleary 2003), corporate decision making (Hilary and Hui 2009), emergency helping…”