Moderation, contentment, work, and alms—A Buddhist household theory

Wiese, Harald

doi:10.1016/j.socec.2011.08.016

Cited by 8 publications

(12 citation statements)

References 5 publications

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“…For instance, Agarwal and Hauswald (2010) find that physical distance between borrower and lender is influential in corporate lending. John et al (2011) construct a set of variables such as distance to a major metropolitan, distance to airport, and 6 For example, an essential Buddhist platform is morality (Du 2013b;Esposito et al 2006;Pace 2013;Wiese 2011). Buddhism teaches desire as a source of suffering (dukkha), interdependence (pratityasamutpada) and impermanence (anitya), and non-self (anãtman), well known as the three core tenets of Buddhism.…”

Section: Hypotheses Developmentmentioning

confidence: 99%

Does Religion Mitigate Earnings Management? Evidence from China

et al. 2014

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Using a sample of 11,357 firm-year observations from the Chinese stock market for the period of 2001-2011, we investigate whether and how religion can mitigate earnings management. Specifically, based on geographic-proximity-based religion variables, we provide strong and robust evidence to show that religion is significantly negatively associated with the extent of earnings management, suggesting that religion can serve as a set of social norms to mitigate corporate unethical behavior such as earnings management. Our findings also reveal that the negative association between religion and earnings management is less pronounced for firms with closer distance to the regulatory centers than for their counterparts, implying the substitutive effects between religion and the distance to regulators (the proxy for regulatory intensity) on mitigating earnings management. The above results are robust to different measures of earnings management, various religion variables, and a variety of sensitivity tests.

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Section: Hypotheses Developmentmentioning

confidence: 99%

Does Religion Mitigate Earnings Management? Evidence from China

et al. 2014

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“…By the time he arrived at the place, set up for the talk, he was exhausted and very hungry. When the Buddha saw the peasant's condition, he asked the city elders to arrange some food for the poor man, and only when the peasant had eaten his fill and was refreshed did the Buddha start to teach (Wiese, 2011).…”

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confidence: 99%

“…The term "Buddhist economics" has probably been coined by Ernst Friedrich "Fritz" Schumacher, a German-born statistician and economist. Schumacher is best known for his 1973 booklet "Small Is Beautiful" that contains the reprinted article "Buddhist Economics" which was first published in 1966 (Wiese, 2011) On a central Buddhist concept, tanha is craving, thirst and unwholesome desire. It is explicitly mentioned in the second and the third of the Four Noble Truths and also in the theory of "dependent origination".…”

mentioning

confidence: 99%

“…The section after next explains the basics of household theory. We then show how standard tools of microeconomic theory help to shed light on some central Buddhist tenets: moderation, overconsumption, non-consumption, contentment, and the attitude towards work (Wiese, 2011).…”

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confidence: 99%

“…There is no excess, no overconsumption or overproduction. In the classical economic model, unlimited desires are controlled by scarcity, but in the Buddhist model they are controlled by an appreciation of moderation and the objective of well-being (Wiese, 2011).…”

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confidence: 99%

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Fiscal decentralization in Buddhist economics: An interactive analysis from Lumbini

Bhusal

2018

Res. Nep. Jnl. Dev. Stud.

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The main objective of the article is to identify the basic elements of Buddhists Economics applicable to fiscal decentralization. The study reviews the Buddhists Economics and Fiscal Decentralization from global perspective. Fiscal decentralization is the process to deliver the power and resources to the grass root level of governance. If the governing body is able to impose the Buddha’s ideology in the policy, certainly resource allocation conflict will be minimized.Methodologically the researcher has conducted interaction programs among Buddhists economists, scholars and academicians available in Lumbini– the birth place of Buddha. The author has analyzed the facts matching with literature review and focused group discussion in Lumbini. The study has identified elements of fiscal decentralization from Buddhist Economics. These elements can be a guideline for noble scholars, academicians, researchers and policy makers of fiscal decentralization from Buddhists economics.Research Nepal Journal of Development Studies Vol.1(1) 2018 32-41

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Auditor-Client Religiosity Convergence and Financial Misstatement

2021

Contributions to Finance and Accounting

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Moderation, contentment, work, and alms—A Buddhist household theory

Cited by 8 publications

References 5 publications

Does Religion Mitigate Earnings Management? Evidence from China

Does Religion Mitigate Earnings Management? Evidence from China

Fiscal decentralization in Buddhist economics: An interactive analysis from Lumbini

Auditor-Client Religiosity Convergence and Financial Misstatement

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