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The effect of superstitious beliefs on financial reporting conservatism

Evidence from Chinese “Zodiac Year

Bibliographic Data

ID7177330
AuthorsDeng-Kui Si (Qingdao University), Qianqian Du (0000-0002-9150-9544, Southwestern University of Finance and Economics), Yukun Pan (0000-0002-6693-9091, Dongbei University of Finance and Economics, corresponding author)
Year2025
Volume231
Pages106916-106916
Publication date2025-01-29
Open AccessYes
TypeARTICLE
VenueJournal of Economic Behavior & Organization (JOURNAL)
Journal identifiersISSN: 0167-2681 • E-ISSN: 1879-1751
PublisherElsevier BV (PUBLISHER)
DOI10.1016/j.jebo.2025.106916
OpenAlexW4406939789
LanguageEN
Citations received3
References cited60

Business · Conservatism · Political science · Decision-Making and Behavioral Economics · Financial Markets and Investment Strategies · Law · Paranormal Experiences and Beliefs · Psychology · Accounting

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  • Self-fulfilling prophecies

    Lee Jussim•Psychological Review•1986

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    Donald C Hambrick, Phyllis A Mason•Academy of Management Review•1984

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    Robert Κ Merton, Robert K Merton•The Antioch Review•1948

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  • The Belief in Good Luck Scale

    Open Access•Peter R Darke, Jonathan L Freedman•Journal of Research in Personality•1997

  • Is education associated with improvements in general cognitive ability, or in specific skills

    Open Access•Stuart J Ritchie, Timothy C Bates et al.•Developmental Psychology•2015

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Citations per year3
Citation span2025 - 2026 (2)
Highly citedNo

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