Liability of foreignness and anti-corruption reporting in an emerging market: The case of Turkish listed companies

• Type: Article in International Scientific Journal
• Date: 2019

Authors

Manuel Castelo Branco (Author) FEP; Catarina Delgado (Author) FEP; Turker, D (Author) Other

Journal

Title: Journal of Cleaner Production

Vol. 232

Pages: 118-126

ISSN: 0959-6526

Publisher: Elsevier

Indexing

ISI Web of Knowledge - 12 Citations

ISI Web of Science

Scopus - 16 Citations

Other information

Authenticus ID: P-00Q-HZ2

DOI: 10.1016/j.jclepro.2019.05.367

Abstract (EN): This study examines the association between different types of dependency on resources and/or pressures from the international community and the reporting practices on the fight against corruption of companies in an emerging country setting, that of Turkey. More specifically, we focus on the influence of multinationality, cross-listing, and membership of the United Nations Global Compact on this type of reporting. We use ordinal regression analysis to explore the association between the three factors mentioned above and anti-corruption reporting for a sample of Turkish firms on the Borsa Istanbul 100 index, while controlling for some other factors likely to influence anti-corruption reporting. Findings show a low level of reporting. They also suggest that companies with their shares cross-listed and companies which are members of the Uited Nations Global Compact do present higher levels of anticorruption reporting than their counterparts.

Language: English

Type (Professor's evaluation): Scientific

No. of pages: 9