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Do auditors consider alleged bribery when accepting clients? : evidence from Chinese non-state-owned enterprises
Ruan, Lufei; Zhang, Haiyan - In: Accounting and business research 51 (2021) 6/7, pp. 744-776
Persistent link: https://www.econbiz.de/10012803981
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Detection model of legally registered mafia firms in Italy
Ravenda, Diego; Argilés Bosch, Josep Ma.; … - In: European management review : the journal of the … 12 (2015) 1, pp. 23-39
Persistent link: https://www.econbiz.de/10011306338
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Firm attributes, earnings management, and anti-corruption activities in Thai-listed firms
Prawat Benyasrisawat - In: Afro-Asian Journal of Finance and Accounting : AAJFA 9 (2019) 4, pp. 439-458
Persistent link: https://www.econbiz.de/10012153164
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Early compliance with IFRS 16, earnings management, and corruption : evidence from Southeast Asia
Fuad, Fuad; Juliarto, Agung; Prasetyo, Andrian Budi; … - In: Cogent business & management 9 (2022) 1, pp. 1-23
roles of corruption environment on those relationships. We test our hypotheses by investigating 1071 industrial firms in …. Nevertheless, we do not find a similar pattern among the firms with low corruption culture. We also observe that firms' performance … in high corruption culture imposing early implementation of IFRS 16 is significantly higher than firms in low corruption …
Persistent link: https://www.econbiz.de/10014443900
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Does corporate governance influence earnings management in Latin American markets?
González, Jesus Sáenz; García-Meca, Emma - In: Journal of business ethics : JOBE 121 (2014) 3, pp. 419-440
Persistent link: https://www.econbiz.de/10010379913
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The Enron scandal
Sterling, Theodore F. (contributor) - 2002
Persistent link: https://www.econbiz.de/10001692176
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Bank Income Smoothing, Institutions and Corruption
Ozili, Peterson K - 2020
This study investigates bank income smoothing, focusing on the effect of corruption on the extent of income smoothing …
Persistent link: https://www.econbiz.de/10012850039
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The Effects of Corruption Investigations on Real Earnings Management : The Contagion Effect
Da Silva Junior, Dirlei Luis; De Moura, André Aroldo … - 2021
investigating anti-corruption legislation in China, who find REM activities decreased after the enactment of China’s anti-corruption …In this paper, we exploit a corruption investigation that arose in Brazil, known as Lava Jato (Car Wash), in which … dollars) corruptly to government officials and high-level executives of major companies. To cover up their corruption, we find …
Persistent link: https://www.econbiz.de/10013237165
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The effect of local political corruption on earnings quality
Xu, Hongkang; Dao, Mai; Wu, Jia - In: Review of quantitative finance and accounting 53 (2019) 2, pp. 551-574
Persistent link: https://www.econbiz.de/10012225947