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Journal Articles
Religion and income smoothing
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Journal of Applied Accounting Research (2026) 27 (1): 38–63.
Published: 09 May 2025
...Hui L. James; Thanh Ngo; Ziyun Yang Purpose This paper empirically tests the competing hypotheses regarding the influence of local religion on managerial income smoothing decisions. On the one hand, managers of firms in more religious regions may be more inclined to engage in income smoothing...
