Liability of foreignness and anti-corruption reporting in an emerging market: The case of Turkish listed companies

This study examines the association between different types of dependency on resources and/or pressures from the international community and the reporting practices on the fight against corruption of companies in an emerging country setting, that of Turkey. More specifically, we focus on the influence of multinationality, cross-listing, and membership of the United Nations Global Compact on this type of reporting. We use ordinal regression...