Does national corruption encourage earnings management? A comparison of countries on the European and American continents

Autor:	Allison Manoel de Sousa, Rayane Camila da Silva Sousa, Renata Orsato, Romualdo Douglas Colauto
Jazyk:	English<br />Spanish; Castilian<br />Portuguese
Rok vydání:	2023
Předmět:	America Europe results management perception of corruption quality of accounting information Commerce HF1-6182 Economic theory. Demography HB1-3840
Zdroj:	Contextus, Vol 21 (2023)
Druh dokumentu:	article
ISSN:	1678-2089 2178-9258
DOI:	10.19094/contextus.2023.81163
Popis:	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 found that increasing levels of perceived corruption implies an increase in earnings management practices. Behavior that does not occur in the same way when considering the different geopolitical regions, because it occurs only in Latin American, North America and the Caribbean, but is non-existent in the other regions. We provide evidence that the perception of national corruption is a trigger for managers to change accounting choices.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/759b1b48eeda4d1fa3c586f947d95e80 Zobrazit plný text záznamu View record in DOAJ Plný text ve formátu PDF