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This paper examines the impact of financial reporting practices on corruption obstacles for about 150,000 firms across … audited financial statements (AFS) and corruption obstacles (CO) faced by the firm. We argue that in a corrupt business …
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We propose "Entertainment and Travel Costs" (ETC) expenditures as a measure of corruption in Chinese firms. These …
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findings have important implications on how to effectively curb corruption …
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Studies of female business leaders and economic performance are rarely conducted with worldwide observational data, and with considerations on the underlying cultural, institutional, and business environment. This paper uses worldwide, firm-level data from more than 100 countries to study how...
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Many recent studies have looked at the macroeconomic, cultural and institutional determinants of corruption at the … bribes and the firms paying bribes affect the equilibrium level of corruption in the sector. Bribe takers (utility employees … empirical literature on corruption is how to distinguish between the "endogenous harassment" and "speed money" theories of …
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