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Keywords: Country-level accounting competence
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Journal Articles
The determinants of corporate anti-corruption disclosures: evidence from construction companies in the Asia-Pacific
Available to Purchase
Journal:
Corporate Governance
Corporate Governance (2024) 24 (6): 1414–1441.
Published: 18 March 2024
.... The authors hand-collected data on anti-corruption disclosures by using content analysis. Findings This study provides empirical evidence that government ownership, country-level accounting competence and high-quality auditors increase companies’ anti-corruption disclosures. Meanwhile, this study finds...
