We examine the impact of China's anti-corruption campaign on firm-level financial reporting quality (FRQ). As an … important component of the anti-corruption campaign, in October 2013, “Rule 18” was issued to prohibit party and government …

This paper focuses on how corruption affects an important internationalization behavior of firms: the extent of control … most relevant, due to its broad effect on the economy, is corruption. Corruption can be thought of as anything that … specifically in the realm of M&A (see Weitzel and Berns, 2006). Although the level of corruption of the host countries is expected …

In this paper we present and test a theory of how political corruption, found in many transition and emerging market … institutions that do not punish political corruption result in political connectedness of firms that in turn has a negative effect …

The present paper argues that the effect of corruption on foreign ownership is not necessarily linear and depends on … the level of host corruption. So long as the expected returns from foreign investments exceed its expected costs, higher … host corruption will be associated with higher foreign ownership. However, costs may exceed or exactly compensate the …

corruption, may affect the access to credit for micro, small, and medium-sized enterprises (MSMEs). Using a sample of 68 …-2014, we investigate whether the level of corruption affects their demand for bank loans. Overall, we find that the degree of … corruption seems to play a role in the applications for bank loans when small firms are under investigation. Interestingly …

this prediction using the Split-Share Structure Reform (SSSR) in China, which provided a large, exogenous, and permanent …

this prediction using the Split-Share Structure Reform (SSSR) in China, which provided a large, exogenous, and permanent …

for companies from China in period 2004-2011. We offer the evidence that, similarly to evidence from studies on reverse … mergers focusing on China, SPACs that focus on China are not different in their characteristics from other SPACs. We test for … the performance of the SPACs focused on China and show that their performance is not inferior to the performance of other …

. Thus, they run counter to effective anti-corruption. It is argued that other instruments are more suitable for preventing … corruption. -- Bribery ; Contracts ; Corruption ; Due Diligence ; Enforcement ; Impugnment ; Liability ; Leniency ; Nullity …

. Thus, they run counter to effective anti-corruption. It is argued that other instruments are more suitable for preventing … corruption. -- bribery ; contracts ; corruption ; due diligence ; enforcement ; impugnment ; liability ; leniency ; nullity …