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Is Confucianism a Panacea for Improving Financial Reporting Quality? Evidence from China

In: Proceedings of the 2023 3rd International Conference on Enterprise Management and Economic Development (ICEMED 2023)

Author

Listed:
  • Yalin Lu

    (Beijing Jiaotong University, School of Economics and Management)

  • Zhong Ma

    (Beijing Jiaotong University, School of Economics and Management)

Abstract

The study breaks the inherent perceptions of Chinese Confucianism and discovers the shackle effect of Confucianism on financial reporting quality. Further analysis suggests that Confucianism intensifies the manipulation of actual business activities. The shackle effect of Confucianism is more prominent in state-owned enterprises, firms with poor internal control, less developed regions and western areas. The complement effect of culture and regulatory mechanism deepens the theoretical understanding of the economic consequences of Confucianism and provides implications for corporate governance in countries with the same cultural background.

Suggested Citation

  • Yalin Lu & Zhong Ma, 2023. "Is Confucianism a Panacea for Improving Financial Reporting Quality? Evidence from China," Advances in Economics, Business and Management Research, in: Gaikar Vilas & Jing Gao & Xi Chen (ed.), Proceedings of the 2023 3rd International Conference on Enterprise Management and Economic Development (ICEMED 2023), pages 37-43, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-224-8_6
    DOI: 10.2991/978-94-6463-224-8_6
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