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The present study was designed to determine the relationship between corporate governance and tax avoidance in an international setting. Financial and governance data sourced from the Datastream database for a sample of Japanese and UK firms between 2012 and 2017 are used. First, we examine the...
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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/10014527707
This study was motivated by the quest to investigate how the interaction between corruption and institutional quality … affects Nigeria's economic performance by testing the validity of the "sand the wheels" and "grease the wheels" corruption … Autoregressive Distributed Lag (ARDL) approach to determine the interactive effects of corruption and institutional quality on …
Persistent link: https://www.econbiz.de/10013436701
Regressions and tests performed on data from Transparency International Global Corruption Barometer (GCB) 2004 survey … show that personal or household experience of bribery is not a good predictor of perceptions held about corruption among … the general population. In contrast, perceptions about the effects of corruption correlate consistently among themselves …
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The paper uses a gravity trade model to examine the impact of corruption on bilateral trade using a data set comprising … OECD economies, new EU members and developing nations. Although the level of corruption of both the importing and exporting …
Persistent link: https://www.econbiz.de/10010310958
This article investigates the relationship between corruption and firm performance in Greece using firm level data …. Corruption is overall negatively associated with firm size and growth at the firm level. We focus on the effect of … 'administrative corruption', whereby firms engage in corrupt practices and bribery of government officials. We contrast the firm …
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