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Purpose - The purpose of this paper is to investigate the determinants of corporate anti-corruption practice disclosure (ACPD) from the perspective of rent-seeking theory. Research design, data, and methodology - Data are hand-collected from corporate social responsibility reports (CSRR) issued by 724 A-share listed firms in China. This paper provides an empirical analysis of the relationship between ownership structure and corporate ACPD as well as its moderating role in the institutional environment. Results - Our findings indicate that rent-seeking is a key factor in influencing corporate ACPD. State-owned enterprises disclose significantly more anti-corruption information than private ones in order to achieve personal promotion of top executives. Monopoly enterprises reported significantly less anti-corruption information than enterprises in competitive industries due to their rent-seeking behavior. The reduction of government intervention and improvement of legal environment are helpful to curb corporate rent-seeking activities and enhance the level of corporate ACPD. Conclusions - Rent-seeking is an important factor in explaining corporate voluntary disclosure in emerging countries. Institutional environment also plays a moderating role in the relationship between ownership structure and corporate voluntary disclosure. Our results are of interest to policy makers, regulators and market participants that are interested in corporate voluntary disclosure and corruption prevention.
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참고문헌 (40)
참고문헌 신청
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Campbell, D. / 2003 / Voluntary Social Reporting in Three FTSE Sectors: A Comment on Perception and Legitimacy / Accounting, Auditing and Accountability Journal 16:558~581
Carpenter, V. L. / 2001 / Institutional Theory and Accounting Rule Choice : An Analysis of Four Us State Governments' Decisions to Adopt Generally Accepted Accounting Principles / Accounting Organizations & Society 26(7):565~596
Clarke, J. / 2010 / The use of corporate social disclosures in the management of reputation and legitimacy : A cross sectoral analysis of UK Top 100 Companies / Business Ethics A European Review 8(1):5~13
Cormier, D. / 2001 / An Examination of Social and Environmental Reporting Strategies / Accounting, Auditing & Accountability Journal 14:587~616
Campbell, D. / 2003 / Voluntary Social Reporting in Three FTSE Sectors: A Comment on Perception and Legitimacy / Accounting, Auditing and Accountability Journal 16:558~581
Carpenter, V. L. / 2001 / Institutional Theory and Accounting Rule Choice : An Analysis of Four Us State Governments' Decisions to Adopt Generally Accepted Accounting Principles / Accounting Organizations & Society 26(7):565~596
Clarke, J. / 2010 / The use of corporate social disclosures in the management of reputation and legitimacy : A cross sectoral analysis of UK Top 100 Companies / Business Ethics A European Review 8(1):5~13
Cormier, D. / 2001 / An Examination of Social and Environmental Reporting Strategies / Accounting, Auditing & Accountability Journal 14:587~616
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