Potential economic benefits of integrity and anti-corruption policies seem large. Nevertheless, much of the existing … paper reviews OECD’s involvement in integrity and anti-corruption agenda as well as available indicators of integrity and … anti-corruption policies and outcomes. It outlines avenues for future analysis that include assessment of public …

This paper studies how religion influences corporate accounting conservatism choice. Accounting conservatism is a …' accounting conservatism choice in two contradictory ways. On one hand, religion calls for risk aversion, which predicts that … religion would enhance corporate accounting conservatism. On the other hand, religion, as a social norm, potentially impacts …

between conditional conservatism, institutional quality, and Big 4 audits. We hypothesize and find that the degree of … conditional conservatism is higher in countries with better institutional quality. In contrast to popular belief, we provide … evidence that Big 4 audits are not associated with the degree of conditional conservatism. Finally, we show that reporting …

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 …

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 …

Although both the academic and policy communities have attached great importance to measuring corruption, most of the … indicator of grand corruption based on a wide range of elementary indicators. These indicators are derived from a rich … qualitative evidence on public procurement corruption and a statistical analysis of a public procurement data in Hungary. The …

Although both the academic and policy communities have attached great importance to measuring corruption, most of the … indicator of grand corruption based on a wide range of elementary indicators. These indicators are derived from a rich … qualitative evidence on public procurement corruption and a statistical analysis of a public procurement data in Hungary. The …

In this article we estimate the level of Control of Corruption for 193 countries in the period 2011-2020 using data … Data with Fixed Effects, Pooled OLS, WLS. Results show that “Control of Corruption” is positively associated, among others …. A confrontation among eight Machine Learning algorithms is proposed for the prediction of Control of Corruption …

This study investigates bank income smoothing, focusing on the effect of corruption on the extent of income smoothing …

effect of a particular feature of the institutional landscape, namely corruption, on entrepreneurship. It is expected that … corruption discourages entrepreneurship since it undermines fair competition. We employ two proxies for entrepreneurship that are … from the World Bank Group Entrepreneurship Survey. We find that better control of corruption promotes entrepreneurship. Our …