This paper explores the nexus between earnings management and religiosity. It complements prior research on the impact of religious social norms of the firm's environment on earnings management practices. Using a sample of 11,105 U.S. firm-year observations between 2004 and 2013, we find that...

We examine the effect of governance on analysts' earnings forecasts. We contribute in the literature by opting for indicators of country governability, such as the quality of government regulations, rule of law and government effectiveness. By employing a comprehensive data set for over 912 US...