文章基本信息

标题：The Anti-corruption Performance and Non-financial Disclosure: A Cross-country Analysis
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作者：Maria-Alina Carataș ; Raluca-Andreea Trandafir
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2020
卷号：20
期号：2
页码：815-821
语种：English
出版社：Ovidius University Press
摘要：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.
关键词：corporate governance;corporate culture;anti-corruption policies;non-financial disclosure