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Home / Journal of Management, Spirituality & Religion, Volume 16, Number 4

Religiosity and clawback provision to curb earnings management

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This study examines the impact of religiosity and clawback on corporate reporting behavior. Previous research indicates that the supervision and punishment aspects of God, and secular authorities are able to improve prosocial actions. This present study examines whether clawback that has a punishment feature moderates the effect of religiosity on the intention to manipulate earnings. This study uses an experimental method with 266 participants who are personnel from finance departments. Our results suggest that the main effect of religiosity has no significant effect on the reduction of accruals manipulation. However, the interaction of religiosity and clawback has a significant effect. Although we find that clawback strengthens the negative influence of religiosity on accrual manipulation, we find that it strengthens the positive influence of religiosity on manipulation of real activity.

Keywords: Accrual manipulation; clawback; earnings manipulation; fraud; manipulation of real activity; religiosity

Document Type: Research Article

Affiliations: 1: Department of Accounting, Faculty of Economics, Universitas Negeri Yogyakarta, Caturtunggal, Depok, Daerah Istimewa Yogyakarta, Indonesia 2: Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Daerah Istimewa Yogyakarta, Indonesia

Publication date: 08 August 2019

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  • The Journal of Management, Spirituality & Religion (JMSR) now in its twenty first year, is the leading journal in this subfield of scholarship, housing the largest collection of academic work relevant to the disciplines of business, management and organization, religious studies and practical theology as well as the social sciences more generally. A truly interdisciplinary bridge journal, JMSR is highly ranked, listed in four categories byScopus at the 98th percentile (Scopus 2023); third out of 334 journals by Clarivate (Clarivate 2023, Journal Citation Indicator) and at 0.884 impact by Cabells (out of a maximum of 1.00). JMSR will continue to serve these communities and related scholarly domains as the prime forum for disseminating empirical data, developing theory, reporting best practice, and for the exchange of ideas and debate.
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