20.500.12556/RUL-183252 The influence of religiosity on financial reporting quality across countries the moderating effect of legal origin This study examines the connection between religiosity and earnings quality, employing accrual-based and real earnings management as key indicators. By analyzing data from 22 countries from 2020 to 2023, the study identifies a negative correlation between religiosity and earnings manipulation, suggesting that managers in more religious environments are less prone to such practices. The robustness of these results is validated through multiple methods and alternative religiosity metrics. Furthermore, the study highlights the role of legal systems in shaping this relationship, demonstrating that managers in religious nations governed by civil law are more likely to engage in earnings management. This study underscores the need for greater awareness of earnings management, particularly in religious nations with a civil-law legal origin. Additionally, it builds on Yamen et al. (2021) by recommending further investigation into cultural influences beyond Hofstede's framework. management cultural heritage religion legislation earnings management national culture religiosity legal origin management kulturna dediščina religija zakonodaja true false true Angleški jezik Slovenski jezik Članek v reviji 2026-06-09 13:52:53 2026-06-09 13:54:42 2026-06-10 04:11:01 0000-00-00 00:00:00 2026 0 0 Str. 89-107 iss. 2, article no. 2 Vol. 28 Jun. 2026 0000-00-00 Zaloznikova Objavljeno NiDoloceno 0000-00-00 0000-00-00 2026-06-01 005.3 2335-4216 10.15458/2335-4216.1370 280242691 https://www.ebrjournal.net/home/vol28/iss2/2/ 1 c1540acb-63f9-11f1-9b0d-0050569b8976 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=235195 The_Influence_of_Religiosity_on_Financial_Reporting_Quality_Acros.pdf The_Influence_of_Religiosity_on_Financial_Reporting_Quality_Acros.pdf 1 30C87FA5EEFC45E4AA8E10AED5477BFB 0cca0d8bb0fd794483fa2d55482b23bcde776b375e9715540e899e3dd189bd26 f42b2458-63f9-11f1-9b0d-0050569b8976 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=235196 Ekonomska fakulteta Economic and business review 0 0 0