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The Influence of Country-Level Religiosity on Accounting Conservatism

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ABSTRACT This study investigates how religiosity (i.e., the strength of religion) differences across countries influence an important characteristic of financial reporting, accounting conservatism.... Click to show full abstract

ABSTRACT This study investigates how religiosity (i.e., the strength of religion) differences across countries influence an important characteristic of financial reporting, accounting conservatism....

Keywords: influence country; country level; influence; level religiosity; accounting conservatism

Journal Title: Journal of International Accounting Research
Year Published: 2019

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