Determinants of corporate corruption disclosures: evidence based on EU listed firms

PurposeThis study aims to examine the impact of corporate board characteristics and country-level legal system on corruption disclosures mandated by the recent European Union (EU) Directive No. 95/2014.Design/methodology/approachBased on a sample of 234 European listed companies and covering the 201...

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Veröffentlicht in:	Meditari Accountancy Research 2021-04, Vol.29 (1), p.21-38
Hauptverfasser:	Jaggi, Bikki, Allini, Alessandra, Ginesti, Gianluca, Macchioni, Riccardo
Format:	Artikel
Sprache:	eng
Schlagworte:	Chief executive officers Corporate governance Corruption Directors Disclosure EU directives Females Gender Hypotheses Investors Legitimacy Literature reviews Social responsibility
Online-Zugang:	Volltext
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