RELIGION AND CORPORATE DISCLOSURE QUALITY

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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 religious characteristics affect corporate disclosure quality.
Publisher
HITOTSUBASHI UNIV
Issue Date
2020-06
Language
English
Article Type
Article
Citation

HITOTSUBASHI JOURNAL OF ECONOMICS, v.61, no.1, pp.20 - 37

ISSN
0018-280X
DOI
10.15057/hje.2020002
URI
http://hdl.handle.net/10203/275572
Appears in Collection
MT-Journal Papers(저널논문)
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