Religiosity and bank earnings management:Revisiting international evidence

作     者：Tanzina Akhter Abul Kalam Azad 

作者机构：Department of MarketingUniversity of DhakaDhaka 1000Bangladesh Department of Business and Technology ManagementIslamic University of TechnologyBoard BazarGazipur 1704Bangladesh 

出 版 物：《China Journal of Accounting Research》 (中国会计学刊（英文版）)

年 卷 期：2023年第16卷第2期

页      面：118-137页

学科分类：12[管理学] 0202[经济学-应用经济学] 02[经济学] 1202[管理学-工商管理] 0201[经济学-理论经济学] 1201[管理学-管理科学与工程(可授管理学、工学学位)] 020204[经济学-金融学（含∶保险学）] 020202[经济学-区域经济学] 

基　　金：AsiaEdit 

主　　题：Religiosity Earnings management Economic development Banking 

摘      要：The modernization theory forecasts a sharp declining effect of institutionalized religion on human behavior owing to the extensive economic ***,this prediction is rejected and proved that religious values and beliefs have a pervasive influence on individual *** on this salient evidence,we examine the influence of religious social norms on bank earnings management behavior with regard to ongoing economic *** use 20,715 bank-year observations from 1318 listed banks of eight geographical ***,further,employ an updated dataset of 2007-2021 to resemble the economic prosperity time *** study discards the prediction of the modernization theory and reveals that banks located in countries with high religiosity are less likely to manage their reported *** comparing conventional banks with Islamic ones,conventional banks are found to be less prone to the earnings management practice than that of their Islamic *** also find religiosity to have a greater magnitude of effect on the accounting manipulation in the crisis period than in the post-crisis *** cross-regional differences in religious values bring differential effects on this unethical *** results are robust with the alternative measures of earnings management and alternative model specifications.