2023
DOI: 10.19094/contextus.2023.81163
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Does national corruption encourage earnings management? A comparison of countries on the European and American continents

Abstract: We analyzed the effect of national corruption perceived by the population on earnings management. Our sample consisted of 3,239 companies from 38 countries located in four geopolitical regions of the American and European continents between 2012-2019, analyzed using regression with panel data. We found that increasing levels of perceived corruption implies an increase in earnings management practices. Behavior that does not occur in the same way when considering the different geopolitical regions, because it o… Show more

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