RT Article T1 Financial Reports and Social Capital JF Journal of business ethics VO 155 IS 2 SP 567 OP 596 A1 Jha, Anand LA English YR 2019 UL https://ixtheo.de/Record/1785673386 AB 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. K1 G3 K1 M41 K1 M14 K1 Fog index K1 Real earnings management K1 Discretionary accruals K1 Financial report K1 Social Capital K1 Financial fraud DO 10.1007/s10551-017-3495-5