Managers’ use of language in corrupt firms’ financial disclosures: Evidence from FCPA violators
Scandinavian Journal of Management(2018)
摘要
•Language in financial disclosures is related to a firm’s likelihood of FCPA violation.•Management of FCPA violators use negative and complex but less litigious and conservative language.•Language effects prior FCPA accusation are driven by firms with low board independence.•After FCPA prosecution, managers change the use of language significantly.
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关键词
M41,D73,K42
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