宗教与企业信息披露质量

IF 0.2 4区 经济学 Q4 ECONOMICS
Frederick Dongchuhl Oh, Donglim Shin
{"title":"宗教与企业信息披露质量","authors":"Frederick Dongchuhl Oh, Donglim Shin","doi":"10.15057/HJE.2020002","DOIUrl":null,"url":null,"abstract":"We examine whether religion influences the quality of corporate disclosure, focusing on the role of social trust. Using country-level data on religion and disclosure quality from 38 countries, we find that general religiosity is negatively related to both voluntary and mandatory corporate disclosure qualities. Moreover, by dividing religiosity into two groups according to the hierarchy of religions, we find that these negative relationships are more pronounced for non-hierarchical religions. Finally, we show that religious heterogeneity is positively associated with both disclosure qualities. Overall, our findings suggest a novel channel ‒ social trust ‒ through which national religiouscharacteris ticsa ffect corporate disclosure quality.","PeriodicalId":43705,"journal":{"name":"Hitotsubashi Journal of Economics","volume":null,"pages":null},"PeriodicalIF":0.2000,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"4","resultStr":"{\"title\":\"Religion and Corporate Disclosure Quality\",\"authors\":\"Frederick Dongchuhl Oh, Donglim Shin\",\"doi\":\"10.15057/HJE.2020002\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"We examine whether religion influences the quality of corporate disclosure, focusing on the role of social trust. Using country-level data on religion and disclosure quality from 38 countries, we find that general religiosity is negatively related to both voluntary and mandatory corporate disclosure qualities. Moreover, by dividing religiosity into two groups according to the hierarchy of religions, we find that these negative relationships are more pronounced for non-hierarchical religions. Finally, we show that religious heterogeneity is positively associated with both disclosure qualities. Overall, our findings suggest a novel channel ‒ social trust ‒ through which national religiouscharacteris ticsa ffect corporate disclosure quality.\",\"PeriodicalId\":43705,\"journal\":{\"name\":\"Hitotsubashi Journal of Economics\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.2000,\"publicationDate\":\"2020-06-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"4\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Hitotsubashi Journal of Economics\",\"FirstCategoryId\":\"96\",\"ListUrlMain\":\"https://doi.org/10.15057/HJE.2020002\",\"RegionNum\":4,\"RegionCategory\":\"经济学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"ECONOMICS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Hitotsubashi Journal of Economics","FirstCategoryId":"96","ListUrlMain":"https://doi.org/10.15057/HJE.2020002","RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"ECONOMICS","Score":null,"Total":0}
引用次数: 4

摘要

我们研究了宗教是否会影响公司披露的质量,重点关注社会信任的作用。利用来自38个国家的宗教和披露质量的国家级数据,我们发现一般宗教信仰与自愿和强制性公司披露质量呈负相关。此外,通过根据宗教等级将宗教信仰分为两组,我们发现这些负面关系在非等级宗教中更为明显。最后,我们发现宗教异质性与两种披露品质呈正相关。总体而言,我们的研究结果表明,国家宗教特征通过一种新的渠道——社会信任——影响公司披露质量。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Religion and Corporate Disclosure Quality
We examine whether religion influences the quality of corporate disclosure, focusing on the role of social trust. Using country-level data on religion and disclosure quality from 38 countries, we find that general religiosity is negatively related to both voluntary and mandatory corporate disclosure qualities. Moreover, by dividing religiosity into two groups according to the hierarchy of religions, we find that these negative relationships are more pronounced for non-hierarchical religions. Finally, we show that religious heterogeneity is positively associated with both disclosure qualities. Overall, our findings suggest a novel channel ‒ social trust ‒ through which national religiouscharacteris ticsa ffect corporate disclosure quality.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
CiteScore
0.50
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信