摘要：This paper explores the effect of country-level religiosity on corruption in bank lending. By using the World Business Environment Survey, we find that firms in more religious countries perceive a higher level of bank lending corruption. Furthermore, larger (smaller) foreign (government) ownership and more competition in a country's banking system attenuate the adverse effect of religiosity. The effect of religiosity carries over to bank loan performance. Our findings are confirmed by various robustness checks. This study contributes to a more balanced and comprehensive understanding of the role of religion in business ethics.

本文于2022年2月在线发表于Journal ofBusiness Finance & Accounting，该期刊为经管院B+类期刊，鲁维洁为本文通讯作者。

论文链接地址://doi.org/10.1111/jbfa.12594