Does national corruption encourage earnings management? A comparison of countries on the European and American continents
We analyzed the effect of national corruption perceived by the population on earnings management. Our sample consisted of 3,239 companies from 38 countries located in four geopolitical regions of the American and European continents between 2012-2019, analyzed using regression with panel data. We...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidade Federal do Ceará
2023-01-01
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| Series: | Contextus |
| Subjects: | |
| Online Access: | http://www.periodicos.ufc.br/contextus/article/view/81163 |