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Financial Reports and Social Capital

Journal of business ethics, 2019-03, Vol.155 (2), p.567-596 [Peer Reviewed Journal]

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Title:
Financial Reports and Social Capital
Author: Jha, Anand
Subjects: Annual reports ; Business and Management ; Business Ethics ; Education ; Ethics ; Financial information ; Financial statements ; Fraud ; Human capital ; Management ; Original Paper ; Philosophy ; Prediction ; Quality of Life Research ; Social capital
Is Part Of: Journal of business ethics, 2019-03, Vol.155 (2), p.567-596
Description: I examine social capital's impact on financial reports. Based on the social capital literature, I predict that the quality of the financial reports is higher when a firm is headquartered in a region with high social capital. Consistent with this prediction, I find that the firms that are headquartered in this type of region in the USA have a lower probability of committing fraud by misrepresenting financial information. Further, I find that the firms in regions with high social capital have lower levels of discretionary accruals and much more readable annual reports.
Publisher: Dordrecht: Springer
Language: English
Identifier: ISSN: 0167-4544
EISSN: 1573-0697
DOI: 10.1007/s10551-017-3495-5
Source: ProQuest One Psychology
AUTh Library subscriptions: ProQuest Central

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