Hu, Ning; Chen, Hong; Liu, Muhua - In: China journal of accounting research : CJAR 11 (2018) 2, pp. 151-169
. This study explores the effect of a region's religious atmosphere on ICC and finds that ICC tends to be lower when stronger … religious atmosphere is created. We further use the mediation effect method to clarify the specific channel through which … religious atmosphere reduces ICC, and find that earnings quality, corporate investment efficiency and corporate social …