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The dark side of disclosure : evidence of government expropriation from worldwide firms (English)

Abstract

This paper studies the effects of voluntary accounting information disclosure through auditing on firm access to finance, exposure to corruption, and sales growth. Relying on a data set of more than 70,000 firms in 121 countries, the analysis finds that... See More +

Details

  • Liu, Tingting; Ullah, Barkat; Wei, Zuobao; Xu, L. Colin;
  • 2015/05/04 13:55:03
  • WPS7254
  • 1
  • 1
  • World
  • The World Region
  • 2015/05/04 13:49:15
  • Disclosed
  • The dark side of disclosure : evidence of government expropriation from worldwide firms
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