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Keywords: religion
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Journal Articles
Journal of International Accounting Research (2020) 19 (2): 197–218.
Published: 01 June 2020
...Laura Swenson ABSTRACT This study examines the association between world religions and the earnings attribute of conservatism. I group the major world religions into two sub-groups, Western and Eastern. Prior literature documents that followers of Western religions have a lower preference for risk...
Journal Articles