The Dark Side of Disclosure : Evidence of Government Expropriation from Worldwide Firms

This paper studies the effects of voluntary accounting information disclosure through auditing on firm access to finance, exposure to corruption, and sales growth. Relying on a data set of more than 70,000 firms in 121 countries, the analysis finds...

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Bibliographic Details
Main Authors: Liu, Tingting, Ullah, Barkat, Wei, Zuobao, Xu, Lixin Colin
Format: Working Paper
Language:English
en_US
Published: World Bank, Washington, DC 2015
Subjects:
TAX
LAW
SEE
Online Access:http://documents.worldbank.org/curated/en/2015/05/24440274/dark-side-disclosure-evidence-government-expropriation-worldwide-firms
http://hdl.handle.net/10986/21989

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