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Religiosity and bank earnings management:Revisiting international evidence

China Journal of Accounting Research 2023年第2期16卷 118-137页

作者： tanzina akhter Abul Kalam Azad Department of Marketing University of DhakaDhaka 1000Bangladesh Department of Business and Technology Management Islamic University of TechnologyBoard BazarGazipur 1704Bangladesh

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.

关键词： Religiosity Earnings management Economic development Banking

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