世界宗教对保守主义的影响

IF 0.9 Q3 BUSINESS, FINANCE
Laura Swenson
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引用次数: 1

摘要

本研究探讨了世界宗教与保守主义收入属性之间的关系。我把世界上主要的宗教分为两大类,西方和东方。先前的文献表明,相对于东方宗教的信徒,西方宗教的信徒对风险的偏好较低。先前的文献也发现,较低的风险偏好与更保守的报告有关。通过对世界各地交易所上市公司的大量样本分析,我发现,在西方宗教信仰较多的国家注册的公司的收益更为保守。在使用一个指标来衡量该国的主要宗教是否为西方宗教,控制宗教信仰,并使用向美国证券交易委员会提交20-F和解的美国外国注册者样本后,结果成立。我的研究有助于我们理解社会规范如何影响财务报告。JEL分类:G14;G15;M41。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Impact of World Religions on Conservatism
This study examines the association between world religions and the earnings attribute of conservatism. I group the major world religions into two sub-groups, Western and Eastern. Prior literature documents that followers of Western religions have a lower preference for risk relative to followers of Eastern religions. Prior literature also finds a lower preference for risk is associated with more conservative reporting. Using a large sample of firms listed on exchanges around the world, I find earnings of firms domiciled in countries with larger Western religious presence are more conservative. The results hold after using an indicator for whether the predominant religion in the country is a Western religion, controlling for religiosity, and using a sample of U.S. foreign registrants that file a 20-F reconciliation with the SEC. My study contributes to our understanding of how social norms affect financial reporting. JEL Classifications: G14; G15; M41.
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来源期刊
CiteScore
1.40
自引率
16.70%
发文量
19
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