Political corruption and corporate earnings management
Using U.S. Department of Justice data on political corruption convictions, I examine how political corruption affects firms’ earnings management. I find that companies headquartered in more corrupt states manipulate earnings downwards. The findings are robust to six alternative corruption measures,...
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Main Author: | Zhang, Jin |
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Other Authors: | Zhang Huai |
Format: | Theses and Dissertations |
Language: | English |
Published: |
2017
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Subjects: | |
Online Access: | http://hdl.handle.net/10356/72893 |
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Institution: | Nanyang Technological University |
Language: | English |
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