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

Maria-Alina CarataÈ™ () and Raluca-Andreea Trandafir ()
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Maria-Alina CarataÈ™: The Bucharest University of Economic Studies
Raluca-Andreea Trandafir: “Ovidius†University of Constanta

Ovidius University Annals, Economic Sciences Series, 2020, vol. XX, issue 2, 815-821

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.

Keywords: corporate governance; corporate culture; anti-corruption policies; non-financial disclosure (search for similar items in EconPapers)
JEL-codes: D73 G34 M14 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xx:y:2020:i:2:p:815-821

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