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An Investigation of Tax-Related Corporate Political Activity in China: Evidence From Consumption Bribery.
Publication Type: Academic Journal
Source(s): Journal of Accounting, Auditing & Finance. Jan2023, Vol. 38 Issue 1, p77-103. 27p. 11 Charts, 1 Graph.
Abstract: This article investigates the occurrence and outcomes of corporate tax-related political activity through bribery. Specifically, it examines the extent to which firms bribe government officials through gift-giving, banqueting, and entertaining activiti...
Beliefs in the attributes of success in life and bribery in post-communist European countries.
Publication Type: Academic Journal
Source(s): Post-Communist Economies. Dec2023, Vol. 35 Issue 8, p856-900. 45p.
Abstract: This article examines the influence of internal and external beliefs about the attribution of success in life on perceptions of corruption and corrupt behaviour. Using individual-level data from the Life in Transition Survey III for 21 former communist...
Political regimes and firms' decisions to pay bribes: theory and evidence from firm-level surveys.
Publication Type: Academic Journal
Source(s): Journal of Institutional Economics. Dec2023, Vol. 19 Issue 6, p764-786. 23p.
Abstract: This paper makes the most of the observed actions of bribe takers and givers from the World Bank Enterprise Surveys and studies how a taker's action influences a giver's decision to pay bribes. To motivate our empirical study, we consider Kaufmann and ...
Corruption: Governance challenge towards reducing unemployment in Nigeria.
Publication Type: Academic Journal
Source(s): Journal of Public Affairs (14723891). Nov2023, Vol. 23 Issue 4, p1-12. 12p.
Abstract: The study examines the possibility of having a very low rate of unemployment in Nigeria, if there is a reduced rate of corruption in the long‐term. While using cointegration regressions and Vector Error Correction Mechanism (VECM) over the period 1996–...
Corruption for competence.
Publication Type: Academic Journal
Source(s): Economics of Governance. Dec2023, Vol. 24 Issue 4, p399-420. 22p.
Abstract: When do citizens tolerate corrupt, but competent, politicians? This paper formally establishes conditions under which citizens trade off corruption for competence. First, the regime has to be sufficiently democratic such that a corrupt politician has t...
Does Pay Disparity within Top Management Teams Lead to Bribery Activity? The Moderation of Demographic Diversity.
Publication Type: Academic Journal
Source(s): Sustainability (2071-1050). Feb2023, Vol. 15 Issue 4, p3805. 23p.
Abstract: Prior studies have suggested that a large pay gap within the top management team (TMT) can motivate executives to outperform each other and that such competition consequently enhances productivity. We argue that a high pay disparity elicits managerial ...
IMPLEMENTATION OF LAW OF THE REPUBLIC OF INDONESIA NUMBER 20 OF 2001 CONCERNING AMENDMENTS TO LAW NUMBER 31 OF 1999 CONCERNING THE ERADICATION OF CORRUPTION CRIMES AGAINST SELECTION BRIBERY CASES INDEPENDENT PATHWAY STUDENTS.
Publication Type: Academic Journal
Source(s): Journal of Social Research. Jan2023, Vol. 2 Issue 2, p281-288. 8p.
Abstract: This study aims to find out and analyze the phenomenon of bribery cases for independent path student selection and find out and analyze about the factors causing and impacting corruption. This research belongs to the normative type of research. So it c...
Perspectiva analítico jurídica de las modalidades del delito de cohecho: por dar u ofrecer y soborno transnacional.
Publication Type: Academic Journal
Source(s): Estudios de Derecho. ene-jun2023, Vol. 80 Issue 175, p34-55. 22p.
Abstract: A corrupfao é um fenómeno que afeta a funfao pública de maneira significativa, portanto, por meio da tipificafao de condutas procura-se seu controle, atendendo também as obrigafóes adquiridas no context internacional. Assim, ao longo da pesquisa, anali...
Do deep regional trade agreements strengthen anti‐corruption? A social network analysis.
Publication Type: Academic Journal
Source(s): World Economy. Aug2023, Vol. 46 Issue 8, p2478-2513. 36p. 2 Color Photographs, 15 Charts, 3 Graphs.
Abstract: This paper adds to research on the international drivers of corruption and anti‐corruption by focusing on the influence of regional trade agreements (RTAs). Using cross‐national data and employing a social network analysis, we provide descriptions of t...
Bribing for Public Service: What Drives the Service Users?
Publication Type: Academic Journal
Source(s): International Journal of Public Administration. Aug2023, Vol. 46 Issue 11, p773-782. 10p.
Abstract: With the data (N = 9718) from Nepal National Governance Survey 2017/18 of those who took public services in a year, this article examined the factors that drove service users to pay bribes to service providers. The result showed that the perception of ...