measured by two accounting-based measurements; Return on Assets (ROA) and Return on Equity (ROE). We employ the legitimacy … legitimacy is their principal management objective, not improving philanthropy disclosure practices. However, regarding community … and environmental disclosures, firms seek organisational legitimacy by adopting substantive changes to the information …

/Terrorism; Government Effectiveness; Regulatory Quality; Rule of Law; and Control of Corruption) and national culture dimensions proposed by …

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 …

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. …

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 …

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 …

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 …

-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 …