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...
| Autore principale: | |
|---|---|
| Tipo di documento: | Elettronico Articolo |
| Lingua: | Inglese |
| Verificare la disponibilità: | HBZ Gateway |
| Journals Online & Print: | Caricamento...
|
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Pubblicazione: |
2019
|
| In: |
Journal of business ethics
Anno: 2019, Volume: 155, Fascicolo: 2, Pagine: 567-596 |
| Altre parole chiave: | 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 |
| Accesso online: |
Volltext (lizenzpflichtig) |
