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The Anti-corruption Performance and Non-financial Disclosure: A Cross-country Analysis

Author

Listed:
  • Maria-Alina CarataÈ™

    (The Bucharest University of Economic Studies)

  • Raluca-Andreea Trandafir

    (“Ovidius†University of Constanta)

Abstract

This article aims to stress out if there is any relation between corruption, anti-corruption practices and non-financial disclosure in different countries. The effects of cultural dimensions on corruption are strongly important for the competitiveness of an economy, the business environment, the financial growth, and many other aftereffects. Disclosure on anti-corruption can help on corruption prevention while transparency still is the most valuable tool in fighting against it. We used global scores, by the country for various indicators of corruption, starting from the United Nations “Peace Justice and Strong Institutions†goal. We used the Eikon database on Environment Social and Governance and specific scores measuring corruption facets to complete our analysis.

Suggested Citation

  • Maria-Alina CarataÈ™ & Raluca-Andreea Trandafir, 2020. "The Anti-corruption Performance and Non-financial Disclosure: A Cross-country Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 815-821, December.
    • Handle: RePEc:ovi:oviste:v:xx:y:2020:i:2:p:815-821
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    References listed on IDEAS

    as
    1. Gregory Jackson & Julia Bartosch & Emma Avetisyan & Daniel Kinderman & Jette Steen Knudsen, 2020. "Mandatory Non-financial Disclosure and Its Influence on CSR: An International Comparison," Journal of Business Ethics, Springer, vol. 162(2), pages 323-342, March.
    2. Bryan W Husted, 1999. "Wealth, Culture, and Corruption," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 30(2), pages 339-359, June.
    3. María Inmaculada Alonso Carrillo & Alba María Priego De La Cruz & Montserrat Nuñez Chicharro, 2019. "The Impact of Corporate Governance on Corruption Disclosure in European Listed Firms through the Implementation of Directive 2014/95/EU," Sustainability, MDPI, vol. 11(22), pages 1-21, November.
    4. Renata Blanc & Muhammad Azizul Islam & Dennis M. Patten & Manuel Castelo Branco, 2017. "Corporate anti-corruption disclosure," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(8), pages 1746-1770, October.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    corporate governance; corporate culture; anti-corruption policies; non-financial disclosure;
    All these keywords.

    JEL classification:

    • D73 - Microeconomics - - Analysis of Collective Decision-Making - - - Bureaucracy; Administrative Processes in Public Organizations; Corruption
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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