Gambling culture and earnings management: A novel perspective

被引：16

作者：

Alharbi, Samar S. ^{[1
]}

Atawnah, Nader ^{[2
]}

Ali, Muhammad Jahangir ^{[3
]}

Eshraghi, Arman ^{[4
]}

机构：

[1] Saudi Elect Univ, Coll Adm & Finance, Riyadh, Saudi Arabia

[2] United Arab Emirates Univ, Sch Business & Econ, Al Ain, U Arab Emirates

[3] La Trobe Univ, Dept Accounting Data Analyt Econ & Finance, Melbourne, Australia

[4] Cardiff Business Sch, Cardiff, Wales

来源：

INTERNATIONAL REVIEW OF ECONOMICS & FINANCE | 2023年 / 86卷

关键词：

Gambling; Earnings management; Earnings volatility; Ownership; Takeovers; CORPORATE GOVERNANCE; RELIGIOUS BELIEFS; ATTITUDES; EQUITY; MATTER; RISK; PERFORMANCE; CEOS; CONSEQUENCES; PREFERENCES;

D O I：

10.1016/j.iref.2023.03.039

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Do gambling preferences affect earnings management in a corporate context? We examine this potential link and find a positive and significant association between local gambling culture, as proxied by faith and firm-level earnings management. The results are robust to potential endo-geneity tested through relocation of corporate headquarters and change regressions. We also show that the impact of local gambling preferences on earnings management is stronger when firms are more risk-taking as proxied by higher earnings volatility. Further, this positive associ-ation between gambling preferences and earnings management is mitigated by closer monitoring through institutional investors and takeover threats.

引用

页码：520 / 539

页数：20

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