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...
Main Author: | |
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Format: | Electronic Article |
Language: | English |
Check availability: | HBZ Gateway |
Journals Online & Print: | |
Fernleihe: | Fernleihe für die Fachinformationsdienste |
Published: |
Springer
2019
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In: |
Journal of business ethics
Year: 2019, Volume: 155, Issue: 2, Pages: 567-596 |
Further subjects: | 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 |
Online Access: |
Volltext (lizenzpflichtig) |