Religiosity and its effects on financial reporting quality of publicly listed companies from 3 ASEAN countries with COVID-19 as a moderator: A PLS-SEM model study

This paper aims to determine if religiosity affects the financial reporting quality of firms during COVID-19. Prior studies have shown that religiosity has an influence on financial reporting quality. The group would like to research if this remains true during COVID-19. The financial statements of...

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Main Authors: Laurena, Javier Francisco B., Torres, Nicole Elise O., Kang, Jansen C., Andrada, John Andrew C.
Format: text
Language:English
Published: Animo Repository 2021
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Online Access:https://animorepository.dlsu.edu.ph/etdb_acc/1
https://animorepository.dlsu.edu.ph/cgi/viewcontent.cgi?article=1043&context=etdb_acc
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Institution: De La Salle University
Language: English
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spelling oai:animorepository.dlsu.edu.ph:etdb_acc-10432022-03-01T08:46:49Z Religiosity and its effects on financial reporting quality of publicly listed companies from 3 ASEAN countries with COVID-19 as a moderator: A PLS-SEM model study Laurena, Javier Francisco B. Torres, Nicole Elise O. Kang, Jansen C. Andrada, John Andrew C. This paper aims to determine if religiosity affects the financial reporting quality of firms during COVID-19. Prior studies have shown that religiosity has an influence on financial reporting quality. The group would like to research if this remains true during COVID-19. The financial statements of publicly listed non-financial companies coming from Malaysia, Philippines and Singapore were chosen as samples for this study. COVID-19, as the moderating variable, will be measured through cases per one million citizens per country, while financial reporting quality will be measured using a time series analysis of discretionary accruals using the modified Jones model. Religiosity, the independent variable in this study, will be measured using the average of three dimensions of religion adapted from the World Values Survey questionnaire. The three control variables for this paper are Firm Size, Leverage and Return on Assets. The data gathered was analyzed using Partial Least Square - Structural Equation Model (PLS-SEM) using WarpPLS software. PLS-SEM is typically analyzed and interpreted sequentially in two stages to ensure that measures of constructs are reliable and valid before determining the nature of the relationships of the variables. Results showed that religiosity has a significant impact on financial reporting quality. On the other hand, COVID-19 did not pose a moderating effect between the relationship of religiosity and financial reporting quality. 2021-09-24T07:00:00Z text application/pdf https://animorepository.dlsu.edu.ph/etdb_acc/1 https://animorepository.dlsu.edu.ph/cgi/viewcontent.cgi?article=1043&context=etdb_acc Accountancy Bachelor's Thesis English Animo Repository Financial statements—Moral and ethical aspects Accounting—Moral and ethical aspects COVID-19 Pandemic, 2020—-Influence Accounting
institution De La Salle University
building De La Salle University Library
continent Asia
country Philippines
Philippines
content_provider De La Salle University Library
collection DLSU Institutional Repository
language English
topic Financial statements—Moral and ethical aspects
Accounting—Moral and ethical aspects
COVID-19 Pandemic, 2020—-Influence
Accounting
spellingShingle Financial statements—Moral and ethical aspects
Accounting—Moral and ethical aspects
COVID-19 Pandemic, 2020—-Influence
Accounting
Laurena, Javier Francisco B.
Torres, Nicole Elise O.
Kang, Jansen C.
Andrada, John Andrew C.
Religiosity and its effects on financial reporting quality of publicly listed companies from 3 ASEAN countries with COVID-19 as a moderator: A PLS-SEM model study
description This paper aims to determine if religiosity affects the financial reporting quality of firms during COVID-19. Prior studies have shown that religiosity has an influence on financial reporting quality. The group would like to research if this remains true during COVID-19. The financial statements of publicly listed non-financial companies coming from Malaysia, Philippines and Singapore were chosen as samples for this study. COVID-19, as the moderating variable, will be measured through cases per one million citizens per country, while financial reporting quality will be measured using a time series analysis of discretionary accruals using the modified Jones model. Religiosity, the independent variable in this study, will be measured using the average of three dimensions of religion adapted from the World Values Survey questionnaire. The three control variables for this paper are Firm Size, Leverage and Return on Assets. The data gathered was analyzed using Partial Least Square - Structural Equation Model (PLS-SEM) using WarpPLS software. PLS-SEM is typically analyzed and interpreted sequentially in two stages to ensure that measures of constructs are reliable and valid before determining the nature of the relationships of the variables. Results showed that religiosity has a significant impact on financial reporting quality. On the other hand, COVID-19 did not pose a moderating effect between the relationship of religiosity and financial reporting quality.
format text
author Laurena, Javier Francisco B.
Torres, Nicole Elise O.
Kang, Jansen C.
Andrada, John Andrew C.
author_facet Laurena, Javier Francisco B.
Torres, Nicole Elise O.
Kang, Jansen C.
Andrada, John Andrew C.
author_sort Laurena, Javier Francisco B.
title Religiosity and its effects on financial reporting quality of publicly listed companies from 3 ASEAN countries with COVID-19 as a moderator: A PLS-SEM model study
title_short Religiosity and its effects on financial reporting quality of publicly listed companies from 3 ASEAN countries with COVID-19 as a moderator: A PLS-SEM model study
title_full Religiosity and its effects on financial reporting quality of publicly listed companies from 3 ASEAN countries with COVID-19 as a moderator: A PLS-SEM model study
title_fullStr Religiosity and its effects on financial reporting quality of publicly listed companies from 3 ASEAN countries with COVID-19 as a moderator: A PLS-SEM model study
title_full_unstemmed Religiosity and its effects on financial reporting quality of publicly listed companies from 3 ASEAN countries with COVID-19 as a moderator: A PLS-SEM model study
title_sort religiosity and its effects on financial reporting quality of publicly listed companies from 3 asean countries with covid-19 as a moderator: a pls-sem model study
publisher Animo Repository
publishDate 2021
url https://animorepository.dlsu.edu.ph/etdb_acc/1
https://animorepository.dlsu.edu.ph/cgi/viewcontent.cgi?article=1043&context=etdb_acc
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