Artikel
Religion, crime, and financial reporting
The literature provides evidence on the separate roles of injunctive and descriptive norms in explaining corporate financial reporting, ignoring that descriptive norms are likely endogenous and partly explained by injunctive norms. We jointly analyze the direct and indirect effects of religious social norms (an injunctive norm) via local crime rates (a descriptive norm) on financial reporting quality. We find that religious social norms relate negatively to corporate earnings management and tax avoidance. We also show that this association is partially explained by crime rates in the firm’s geographical environment, underlining the indirect relation between religious social norms and financial reporting quality. Overall, the study highlights the importance of considering the interrelations between injunctive and descriptive norms when analyzing the effect of norms on corporate decision-making.
- Sprache
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Englisch
- Erschienen in
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Journal: Journal of Business Economics ; ISSN: 1861-8928 ; Volume: 90 ; Year: 2020 ; Issue: 5-6 ; Pages: 879-916 ; Berlin, Heidelberg: Springer
- Klassifikation
-
Management
Firm Behavior: Empirical Analysis
Corporate Culture; Diversity; Social Responsibility
Accounting and Auditing: General
- Thema
-
Injunctive norms
Religion
Descriptive norms
Crime
Earnings management
Tax avoidance
- Ereignis
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Geistige Schöpfung
- (wer)
-
Hofmann, Christian
Schwaiger, Nina
- Ereignis
-
Veröffentlichung
- (wer)
-
Springer
- (wo)
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Berlin, Heidelberg
- (wann)
-
2020
- DOI
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doi:10.1007/s11573-020-00982-2
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Hofmann, Christian
- Schwaiger, Nina
- Springer
Entstanden
- 2020
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