The dark side of transparency in developing countries : the link between financial reporting practices and corruption
Year of publication: |
2021
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Authors: | Liu, Tingting ; Liu, Yu ; Ullah, Barkat ; Wei, Zuobao ; Xu, Lixin Colin |
Published in: |
The journal of corporate finance : contracting, governance and organization. - Amsterdam : Elsevier, ISSN 0929-1199, ZDB-ID 1189269-9. - Vol. 66.2021, p. 1-23
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Subject: | Audited financial statements | Corruption obstacles | Private firms | Transparency | Korruption | Corruption | Entwicklungsländer | Developing countries | Jahresabschluss | Financial statement | Transparenz | Rechnungswesen | Accounting | Unternehmenspublizität | Corporate disclosure |
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