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Keywords: Z12
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2025) 33 (2): 250–290.
Published: 24 September 2024
... Real activities IFRS International evidence G3 M41 K42 Z12 There are variations in religious social norms and legal environments around the world. In this paper, we explore the role that varying religious social norms and legal environments play together in affecting expense...
Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2019) 27 (4): 508–545.
Published: 07 November 2019
... Religious belief Bank loans Chinese family firms Entrepreneurial gender Religious entrepreneurs G21 G32 M41 Z12 Banks play a significant role in credit allocation, and thus the determinants of bank lending decisions attract close attention from policymakers, practitioners...
