perception of corruption and prevalence of bribe paying. We find that: (a) measures of political influence and corruption …/or have fewer competitors have more political influence, perceive corruption to be less of a problem and pay bribes less often …

losses, CFO asymmetry adds noise or bias to tests of conditional conservatism. We show that CFO asymmetry is predictable in … use accruals-based asymmetric timeliness measures when testing for conditional conservatism. …

foreign direct investment (FDI) and corruption. The prevailing literature has produced confused and contradictory results on … this vital relationship due to errors in their measurement of corruption which are correlated with FDI inflows. When a less … biased operationalization is employed, we find clear evidence of corruption during both registration and procurement …

We document a positive association between political uncertainty and accounting conservatism. In the year prior to a U ….S. presidential election, on average, accounting conservatism increases by nearly 20 percent. This election year effect is stronger … Democrat. In the post-election year, conservatism is lower relative to the non-election period when the incumbent party wins …

Bureaucracy and corruption represent major causes of fiscal crises, and structural unemployment all over the world … in the future. Corruption is growing in a changing global environment and is considered one of the most important … geopolitical risks. Most of the time, corruption is associated with fraud and money laundering. European growing cities and public …