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ǂThe ǂinfluence of religiosity on financial reporting quality across countries
Abdellatif Adem, Raida Chakroun
Izvirni znanstveni članek
Oznake: management;kulturna dediščina;religija;zakonodaja;cultural heritage;religion;legislation;
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, sugge ...
Leto: 2026 Vir: Ekonomska fakulteta (UL EF)
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