DOES RELIGIOSITY MATTER TO VALUE RELEVANCE? EVIDENCE FROM U.S. BANKING FIRMS

DOES RELIGIOSITY MATTER TO VALUE RELEVANCE? EVIDENCE FROM U.S. BANKING FIRMS

I examine whether religiosity is positively associated with the valuation multiples investors assign to fair valued items that are prone to managerial bias. Using a sample of U.S. banking firms, I find that the value relevance of net assets that are hard to verify is higher for firms located in more...

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Bibliographic Details
Main Author: Chourou, LAMIA
Other Authors: Queen's University (Kingston, Ont.). Theses (Queen's University (Kingston, Ont.))
Language:en
en
Published: 2013
Subjects:
fair value
value relevance
managerial bias
religiosity
Online Access:http://hdl.handle.net/1974/8486

Internet

http://hdl.handle.net/1974/8486

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