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...
Главный автор: | |
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Формат: | Электронный ресурс Статья |
Язык: | Английский |
Проверить наличие: | HBZ Gateway |
Journals Online & Print: | |
Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
Опубликовано: |
2019
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В: |
Journal of business ethics
Год: 2019, Том: 155, Выпуск: 2, Страницы: 567-596 |
Другие ключевые слова: | 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-ссылка: |
Volltext (lizenzpflichtig) |