RELATIONSHIP OF CORRUPTION AND ACCOUNTING QUALITY
Küçük Resim Yok
Tarih
2021
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Mehmet Akif Ersoy Univ
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
The purpose of this study is to examine the relationship between comiption and accounting quality and to test this relationship empirically for 11 different countries whose data can be obtained. In the study, Turkey, and 10 different countries' comiption index examined with 3816 the companies operating in these countries between the years 2009-2019. Our results show corruption affects the quality of accounting. In the study. the Modified Jones Model was used to calculate discretionary accruals and the corruption index was obtained from the World Bank database.
Açıklama
Anahtar Kelimeler
Control of Corruption Index, Modified Jones Model, Accounting Quality
Kaynak
Journal of Mehmet Akif Ersoy University Economics and Administrative Sciences Faculty
WoS Q Değeri
N/A
Scopus Q Değeri
Cilt
8
Sayı
1
