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

• Main Authors: Laurena, Javier Francisco B., Torres, Nicole Elise O., Kang, Jansen C., Andrada, John Andrew C.
• 格式: text
• 語言: English
• 出版: Animo Repository 2021
• 主題: Financial statements—Moral and ethical aspects; Accounting—Moral and ethical aspects; COVID-19 Pandemic, 2020—-Influence; Accounting
• 在線閱讀: https://animorepository.dlsu.edu.ph/etdb_acc/1; https://animorepository.dlsu.edu.ph/cgi/viewcontent.cgi?article=1043&context=etdb_acc

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...