Financial Reports and Social Capital
I examine social capital’s impact on financial reports. Based on the social capital literature, I predict that the quality of the financial reports is higher when a firm is headquartered in a region with high social capital. Consistent with this prediction, I find that the firms that are headquarter...
| Auteur principal: | |
|---|---|
| Type de support: | Électronique Article |
| Langue: | Anglais |
| Vérifier la disponibilité: | HBZ Gateway |
| Journals Online & Print: | En cours de chargement...
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| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Publié: |
2019
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| Dans: |
Journal of business ethics
Année: 2019, Volume: 155, Numéro: 2, Pages: 567-596 |
| Sujets non-standardisés: | B
Fog index
B M14 B Social Capital B Financial report B Real earnings management B M41 B G3 B Financial fraud B Discretionary accruals |
| Accès en ligne: |
Volltext (lizenzpflichtig) |
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| 520 | |a I examine social capital’s impact on financial reports. Based on the social capital literature, I predict that the quality of the financial reports is higher when a firm is headquartered in a region with high social capital. Consistent with this prediction, I find that the firms that are headquartered in this type of region in the USA have a lower probability of committing fraud by misrepresenting financial information. Further, I find that the firms in regions with high social capital have lower levels of discretionary accruals and much more readable annual reports. | ||
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