Showing 1 - 10 of 115
/Terrorism; Government Effectiveness; Regulatory Quality; Rule of Law; and Control of Corruption) and national culture dimensions proposed by …
Persistent link: https://www.econbiz.de/10014441947
roles of corruption environment on those relationships. We test our hypotheses by investigating 1071 industrial firms in …. Nevertheless, we do not find a similar pattern among the firms with low corruption culture. We also observe that firms' performance … in high corruption culture imposing early implementation of IFRS 16 is significantly higher than firms in low corruption …
Persistent link: https://www.econbiz.de/10014443900
This study investigates the individual impact of credit information sharing and corruption as well as their interaction … reduce the negative effects of corruption on financial sector development, but PCR tends to be more effective, suggesting …, including the use of an alternative corruption indicator and sub-sample analysis. Finally, policy implications are discussed. …
Persistent link: https://www.econbiz.de/10012654851
This paper explores the impact of corruption on both the banking sector and economic growth; we determine the impact … show that the relationship between corruption and the ratio of nonperforming loans was positive, thus deteriorating the … of corruption on economic growth: Corruption leads to higher levels of nonperforming loans in the banking sector; as a …
Persistent link: https://www.econbiz.de/10012625215
This study examined the influence of accounting students’ religiosity on ethics education and anticorruption propensity. It also examined the relationship between ethics education and anticorruption disposition and the mediating role ethics education plays in the relationship between...
Persistent link: https://www.econbiz.de/10014528158
corruption and public governance modulate this relationship. This study uses a cross-country analysis of 33 sample countries. The … that low levels of corruption and strong public governance played a role in suppressing high conforming tax avoidance … behavior in countries with strong FTR speakers. These insights underscore the significance of national anti-corruption efforts …
Persistent link: https://www.econbiz.de/10014506375
The study investigates whether effective audit committees, gender-diverse boards, and corruption controls affect the … audit committee independence, audit committee meetings, board gender diversity, and corruption controls on voluntary … effective audit committees, gender-diverse boards, and corruption controls tend to disclose less information voluntarily as they …
Persistent link: https://www.econbiz.de/10014443553
-owned enterprises (SOEs) in Vietnam, a country with a high level of corruption and a dominant public sector. Using the multiple fixed … contractual status. Further analysis shows that the effect of revenue dependence on firm bribery cost is sensitive to corruption …
Persistent link: https://www.econbiz.de/10014444368
Corruption is a serious problem in some ASEAN countries except Singapore and Brunei, judging from their ranking and … scores on Transparency International's Corruption Perceptions Index (CPI). The concept of good governance is much broader … than control of corruption. Governance and corruption may be related, but they are distinct nations and should not be …
Persistent link: https://www.econbiz.de/10014451931
This study aims at empirically exploring the influence of sustainability practices on the finan cial performance of 116 listed Swedish companies in the year 2019. The research findings indicate a positive relationship between corporate sustainability and financial performance that is measured by...
Persistent link: https://www.econbiz.de/10012661340