Keywords: Religiosity
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Journal Articles
Journal of Applied Accounting Research 1–26.
Published: 06 August 2026
...Ahmed Saleh; Yasser Eliwa; Ahmed Aboud Purpose This paper investigates how religiosity affects environmental, social and governance (ESG) decoupling. It also examines how enforcement quality moderates this relationship. Design/methodology/approach Using a dataset of 34,330 firm-year...
Journal Articles
Journal of Applied Accounting Research (2024) 25 (3): 650–667.
Published: 28 September 2023
...Ines Gharbi; Mounira Hamed-Sidhom; Khaled Hussainey Purpose Prior research shows that religiosity affects the degree of managers' risk aversion. As a result, religious firms are less likely to invest in R&D activities. Moreover, US GAAP treats these investments as expenses. For this reason...

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