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030 Department Bulletin Papers = 本学紀要論文
*Hitotsubashi journal of economics
Vol. 64, no. 2(Dec. 2023)
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Number of Access this item:
426
(
2024-04-19
17:31 Counts
)
Identifier to cite or link to this item: https://doi.org/10.15057/hje.2020002
Identifier to cite or link to this item: https://hdl.handle.net/10086/31202
Link to primary information
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cover_31202
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HJeco0610100200
pdf
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Item Information
Output File
Title
Religion and Corporate Disclosure Quality
Creator
Creator Name
Oh, Frederick Dongchuhl
Oh, Frederick Dongchuhl
Affiliation
Affiliation Name
KAIST College of Business
Creator Name
Shin, Donglim
Shin, Donglim
Affiliation
Affiliation Name
WOORI Finance Research Institute
Key Word
corporate disclosure quality
voluntary disclosure
mandatory disclosure
religion
social trust
JEL
G30
L21
M48
Z12
Abstract
We examine whether religion influences the quality of corporate disclosure, focusing on the role of social trust. Using country-level data on religion and disclosure quality from 38 countries, we find that general religiosity is negatively related to both voluntary and mandatory corporate disclosure qualities. Moreover, by dividing religiosity into two groups according to the hierarchy of religions, we find that these negative relationships are more pronounced for non-hierarchical religions. Finally, we show that religious heterogeneity is positively associated with both disclosure qualities. Overall, our findings suggest a novel channel ‒ social trust ‒ through which national religiouscharacteris ticsa ffect corporate disclosure quality.
Publisher
Hitotsubashi University
Issued Date
2020-06
Language
English(eng)
Resource Type
departmental bulletin paper
Version Type
VoR
selfDOI
10.15057/hje.2020002
ISSN
2436-097X
NCID
AA12909202
Source Title
Hitotsubashi Journal of Economics
Volume Number
61
Issue Number
1
Page Start
20
Page End
37
Appears in Collections
Vol. 61, no. 1 (Jun. 2020)
URL
https://hdl.handle.net/10086/31202
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