Cultural Secrecy and Anti-corruption Disclosure in Large Multinational Companies

• Tipo: Artigo em Revista Científica Internacional
• Data: 2019-06

Autores

Renata Melo (Autor) FEP; Manuel Castelo Branco (Autor) FEP; Den Patten (Autor) Outra

Revista

Título: Australian Accounting Review

Vol. 29 Nº 2

Páginas: 438-448 (11)

ISSN: 1035-6908

Editora: Wiley-Blackwell

Indexação

ISI Web of Knowledge - 30 Citações

ISI Web of Science

Scopus - 39 Citações

Google Scholar

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Outras Informações

ID Authenticus: P-00P-YSW

DOI: 10.1111/auar.12231

Abstract (EN): This paper analyses the relation between countries' cultural characteristics and anti-corruption disclosure. In particular, it extends prior research and examines whether country-level secrecy also appears to impact differences in this type of disclosure, while controlling for factors previously shown to matter. Using Transparency International ratings of disclosures on anti-corruption efforts by large multinational firms and an ordinal regression analysis, the paper documents that companies from more 'secretive' countries have significantly lower levels of anti-corruption disclosure. © 2018 CPA Australia Ltd (CPA Australia).

Idioma: Inglês

Tipo (Avaliação Docente): Científica