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Keywords: religiosity
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Journal Articles
The Influence of Country-Level Religiosity on Accounting Conservatism
Available to Purchase
Journal of International Accounting Research (2019) 18 (1): 1–26.
Published: 01 March 2019
...Matt Bjornsen; Chuong Do; Thomas C. Omer ABSTRACT This study investigates how religiosity (i.e., the strength of religion) differences across countries influence an important characteristic of financial reporting, accounting conservatism. Prior literature suggests that religious individuals...
