Coercive Pressures and Anti-corruption Reporting: The Case of ASEAN Countries

This paper aims to investigate the extent of anti-corruption reporting by ASEAN companies and examine whether coercive factors influence the level of disclosure. The authors adopt indicators from the Global Reporting Initiative version 4.0 to measure the extent of anti-corruption disclosures in 117...

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Bibliographic Details
Published in:Journal of Business Ethics
Main Author: Sari T.K.; Cahaya F.R.; Joseph C.
Format: Article
Language:English
Published: Springer Science and Business Media B.V. 2021
Online Access:https://www.scopus.com/inward/record.uri?eid=2-s2.0-85079144049&doi=10.1007%2fs10551-020-04452-1&partnerID=40&md5=40fbfecb783850f166641bef443ab4e5