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The Effect of Generalized Trust and Civic Morality on Cost Stickiness : Cross-Country Evidence

Title data

Hartlieb, Sven ; Loy, Thomas ; Eierle, Brigitte:
The Effect of Generalized Trust and Civic Morality on Cost Stickiness : Cross-Country Evidence.
2018
Event: 41st Annual Congress of the European Accounting Association , 29.05.2018-01.06.2018 , Mailand, Italien.
(Conference item: Conference , Speech )

Abstract in another language

We investigate the impact of informal social attributes on cost behavior. More specifically, we examine the effect of generalized trust (trust in others) and civic morality (self-reported trustworthiness) on cost stickiness. Using a large international sample from 56 countries, we find that generalized trust significant-ly increases cost stickiness, while civic morality is not statistically associated with cost behavior. This study makes a significant contribution in understanding cost asymmetry differences across the globe. Our results further complement prior research which has found, to the contrary, that trust and cost stickiness are negatively associated at the local level. Hence, our study corroborates the importance of distinguishing between local social capital and global generalized trust concerning their effect on economic outcomes.

Further data

Item Type: Conference item (Speech)
Refereed: Yes
Keywords: Asymmetric Cost Behavior; Societal Trust; Social Capital; National Culture
Subject classification: JEL Classifications: A13; M40; M41
Institutions of the University: Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Junior Professorship Auditing > Junior Professorship Auditing - Juniorprof. Dr. Thomas Loy
Profile Fields > Emerging Fields > Governance and Responsibility
Faculties
Faculties > Faculty of Law, Business and Economics
Faculties > Faculty of Law, Business and Economics > Department of Business Administration
Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Junior Professorship Auditing
Profile Fields
Profile Fields > Emerging Fields
Result of work at the UBT: Yes
DDC Subjects: 300 Social sciences > 330 Economics
Date Deposited: 15 Jun 2018 06:31
Last Modified: 15 Jun 2018 06:31
URI: https://eref.uni-bayreuth.de/id/eprint/44536