This study examines the impact of religion on financial reporting. We predict that firms in
religious areas are less likely to engage in financial reporting irregularities because prior …

Diverging from recent research that focuses on the effect of community religion on corporate
outcomes, we study how top executives' personal religiosity affects corporate transparency …

This paper investigates the role of peer effects in the employee welfare policies of
organizations. Using US panel data for a sample of 11,451 firm‐year observations from …

Borrowing from recent finance research that describes geographic distance as a
determinant of information asymmetry and performance, we examine the relation between …

Purpose This paper examines the moderating role of firms' litigation environment on the
association between gender diversity and financial reporting quality. Design/methodology …

The literature provides evidence on the separate roles of injunctive and descriptive norms in
explaining corporate financial reporting, ignoring that descriptive norms are likely …

Abstract Corporate Social Responsibility is considered as a key corporate agenda in recent
years. This study examines the relation between geographical proximity to metropolitan …

Purpose: The quality of financial reporting represents a major challenge for modern firms, as
well as for all stakeholders. It is indicative that international standards are developed in …

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Scientific Information System Re Page 1 How to cite Complete issue More information about this …

In this study, we examine firms' decision to adopt fair value accounting for investment
properties, and how firm and property locations can affect this financial reporting choice …