جستجوی مقالات مرتبط با کلیدواژه « Religion » در نشریات گروه « حسابداری »

This study investigated the awareness, perceptions and satisfaction of bank customers over Islamic bank products and services within the Benin metropolis. The specific objectives of the research were to examine the relationship between awareness and Islamic bank products and services; find out if customers’ perception affects Islamic banks’ products and services; and investigate if there is a relationship between customers’ satisfaction and Islamic bank products and services in Nigeria. Structured questionnaires were used to elicit responses from one hundred respondents. The data collected was analyzed using the ordinary least squares (OLS) multivariate regression estimation method. Findings from the analyses revealed that customers’ awareness and satisfaction exerted negative and non-significant influence on Islamic banking products and services. Customers’ perception about Islamic banking products and services was positive and not significant. The study therefore recommends that operators and regulators of Islamic banks need to pay due attention to public awareness and perception with a view to enhancing patronage of the Islamic banking products and services and enabling the sector to effectively compete with its already well-established conventional counterpart.

Ethical decisions among accounting professionals are still considered as an issue important, because accounting fraud will never be stopped and will affect accounting. The literature on business ethics tends to refer to religious affiliation as an indicator of ethical behavior in financial decision-making approaches. The main purpose of this research is The impact of religious orientation on decision-making of financial managers. The present study was applied in a correlational approach and the required data were collected using a questionnaire and a financial scenario from a statistical society including 200 financial managers Companies accepted in Tehran Securities Exchange during the period of 2017and using the minimum structural equations Squares have been analyzed. We investigate this cause, in order to identify the effect of religious orientation on decision-making approach of financial managers including utilitarianism, hermeneutical pragmatism, deontological the probability of a causal relationship between variables. The results show that the extrinsic religious orientation, has a significant and positive effect on pragmatic approach (selfishness). In addition, in financial directors with extrinsic religious orientation, the strongest approach is pragmatic decision making, and its weakest hermeneutical.

As one of the most critical issues widely discussed in financial studies, the stock price crash is affected by different factors. Despite the importance of this issue for shareholders and investors, the behavioral characteristics of managers responsible for preparing financial statements have not been considered recently. Among those characteristics, the religion and culture of management have been mentioned in this research. Accordingly, the study examines the effect of managers' religion (replacement or complementary effect) and culture on the stock price crash risk in companies listed consistently on the stock exchange until the end of 2019. Therefore, in order to measure the stock price crash risk, two criteria consisting of negative skewness of stock return and down-to-up volatility have been applied. Hofstede's (2001) questionnaire was used to measure culture, and Li and Cai (2016) model was used to measure religion. Then, the results were analyzed by using multivariate regression models. Findings indicate that among the dimensions of culture, the uncertainty avoidance dimension has a negative effect. The dimension of individualism positively affects the stock price crash risk. The dimensions, including power distance and masculinity, do not affect the stock price crash risk. The negative impact of uncertainty avoidance means that conservative risk-averse managers do not make decisions in uncertain conditions. Because they are less inclined to accumulate bad news, they might reduce the stock price crash risk. On the other hand, the positive effect of individualism on the stock price crash risk shows that individualistic managers who do not consult with others about their decisions and insist on their wrong decisions ignore the negative consequences of harmful investments with excessive trust in their decisions and lead to the accumulation of losses in the company and consequently increasing stock price crash risk.   The results also show religion's negative and significant effect on the stock price crash risk. Religion reduces the risk of falling stock prices by reducing opportunism and agency problems. In addition, according to the complementarity theory, the sensitivity analysis results show that corporate governance exacerbates the negative relationship between religion and stock price crash risk of companies.

This study is carried out to analyze cultural diversity factors influencing employee satisfaction in a joint venture electric power company operating in Indonesia. Quantitative research method is used to process this research, and collects and analyzes data base on questionnaire. The respondents of questionnaire are distributed in the company. The number of respondents are 100 persons which are employees of the company gathered by convenience method of non-probability sampling techniques for sampling design. Based on the output of SPSS 16.0 multiple regressions analysis, this research found religion, language and age have significant influence on employee satisfaction, while gender has no significant influence on employee satisfaction in the company. The result of this study is expected to help company have a better understanding on cultural diversity in an organization and cope with it.