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1-2 of 2
Keywords: Bribery
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Journal Articles
Journal of Financial Reporting and Accounting (2025)
Published: 08 August 2025
... evasion, involving bribery between firms and tax authorities, adds a unique dimension to the existing literature by exploring the synergistic effect of corruption and tax evasion on firm innovation. While high taxes reduce available cash, especially for SMEs, innovation still requires funding...
Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (6): 2620–2640.
Published: 12 September 2023
...Musa Hasan Ghazwani; Mark Whittington; Ahmed Diab Purpose This study aims to examine anti-corruption disclosure (ACD) following government legislation, specifically the UK Bribery Act, 2010, through focusing on the UK extractive industry. Design/methodology/approach This study uses content...
