The influence of religiosity on financial reporting quality across countries : the moderating effect of legal origin

Adem, Abdellatif (avtor), Chakroun, Raida (avtor)

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.

• Jezik: Angleški jezik
• Ključne besede: management, cultural heritage, religion, legislation, earnings management, national culture, religiosity, legal origin
• Vrsta gradiva: Članek v reviji
• Tipologija: 1.01 - Izvirni znanstveni članek
• Organizacija: EF - Ekonomska fakulteta
• Status publikacije: Objavljeno
• Različica publikacije: Objavljena publikacija
• Datum objave: 01.06.2026
• Leto izida: 2026
• Št. strani: Str. 89-107
• Številčenje: Vol. 28, iss. 2, article no. 2
• PID: 20.500.12556/RUL-183252
• UDK: 005.3
• ISSN pri članku: 2335-4216
• DOI: 10.15458/2335-4216.1370
• COBISS.SI-ID: 280242691
• Datum objave v RUL: 09.06.2026

Gradivo je del revije

• Naslov: Economic and business review
• Založnik: Ekonomska fakulteta
• ISSN: 2335-4216
• COBISS.SI-ID: 268649216

Licence

• Licenca: CC BY 4.0, Creative Commons Priznanje avtorstva 4.0 Mednarodna
• Povezava: http://creativecommons.org/licenses/by/4.0/deed.sl
• Opis: To je standardna licenca Creative Commons, ki daje uporabnikom največ možnosti za nadaljnjo uporabo dela, pri čemer morajo navesti avtorja.

Sekundarni jezik

• Jezik: Slovenski jezik
• Ključne besede: management, kulturna dediščina, religija, zakonodaja