This study investigates the influence of Confucian culture on accounting conservatism. Using a sample of Chinese …-listed firms during the period of 2001-2017, our findings reveal that Confucian culture, measured as the number of Confucian …, suggesting that Confucian ethics and culture promote accounting conservatism. Moreover, litigation risk attenuates the positive …

-sharing intentions and the moderating role of Confucian work values. Design/methodology/approach: We conducted a quantitative study using … companionate love culture on innovative behaviour, and (3) Confucian work values moderated the chain mediation path by weakening …'s interesting that employees with lower Confucian work values may benefit more from a companionate love culture, as they might need …

Purpose This article aims to provide a theoretical unifying framework for workplace Confucian culture and employees … demonstrated the positive impact of workplace Confucian culture applications on employees’ perceptions and participation in … Confucian culture and aspects of CSR. Research limitations/implications The study focuses on Confucian-culture employees in …

We investigate the effect of Confucian culture on corporate bond pricing. Using the birthplace data of 56,759 Jinshi in … the Ming and Qing dynasties to construct a proxy of Confucian culture, we find a significantly negative relation between … Confucian culture and bond pricing: the stronger the Confucian atmosphere of the corporate headquarters' location, the higher …

We examine the impact of Confucian philosophy on external pay gaps, and find that a Confucianist atmosphere is … negatively associated with firms' external pay gaps for both executives and employees. Mechanistically, the Confucian concept of … inhibitory effect of Confucian culture on the external pay gap is greater in regions with weak formal institutions and non …