Corporate Anti-corruption Disclosure: An Examination of the Coercive Pressure of Directive 2014/95/EU
Public Administration, Governance, and Smart Cities: 36PublicAdm 2020
Purpose: This study examined anti-corruption reporting practices across companies listed on the Warsaw Stock Exchange, by looking at both the extent of anti-corruption disclosure and the coercive determinants of that extent, in particular the potential pressure from the regulator that requires mandatory anti-corruption disclosure under…