Corporate reporting on corruption: An international comparison
نویسندگان
چکیده
منابع مشابه
Corporate reporting on corruption: an international comparison
Building on an institutionalist framework of the various organizational field-level pressures on firms to engage with the challenge of corruption, we analyse anti-corruption disclosures across a sample of 933 sustainability reports. Such reporting complements anti-corruption initiatives, as it allows the company to demonstrate its commitment. Our results show clear countryand sector-level diffe...
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ژورنال
عنوان ژورنال: Accounting Forum
سال: 2015
ISSN: 0155-9982,1467-6303
DOI: 10.1016/j.accfor.2015.10.001