Disclosure choices, corporate characteristics and compliance with IFRS Practice Statement Management Commentary: an empirical study of Malaysian listed companies

2016 ◽  
Vol 18 (6) ◽  
pp. 679
Author(s):  
Ashutosh Deshmukh ◽  
Prem Lal Joshi ◽  
Liew Chui Ling ◽  
Lim Wei Yin
Keyword(s):  
Empirical Study ◽  
Listed Companies ◽  
Management Commentary

scholarly journals The Impact of Religious Atmosphere on Corporate Governance: An Empirical Study Based on the Number of Temples around Listed Companies

2021 ◽  
Vol 7 (3) ◽  
pp. p11
Author(s):  
Kaikai Liu ◽  
Xinyi Wang ◽  
Jingjing Liang
Keyword(s):  
Corporate Governance ◽  
Empirical Study ◽  
Religious Belief ◽  
Religious Tradition ◽  
Active Role ◽  
Listed Companies ◽  
Economic Behavior ◽  
Risk Averse ◽  
Religious Traditions ◽  
The Impact

Religious belief can affect individual’s behavior. It usually induces managers to be more risk averse, thereby mitigating the agency problem and positively influencing governance. This paper conducts an empirical study to analysis the effect of religious atmosphere on corporate governance. It could be figured out that strong religious atmosphere plays an active role in corporate governance. The stronger the influence of religious tradition on listed companies, the less likely the managers are to violate the rules. Through precepts and deeds, these religious traditions are passed on from generation to generation and have become a significant factor affecting human economic behavior.

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