Corruption perception following privatization reformsthe moderating role of governance

  1. Cuadrado-Ballesteros, Beatriz 1
  2. Peña-Miguel, Noemí 2
  1. 1 Universidad de Salamanca
    info

    Universidad de Salamanca

    Salamanca, España

    ROR https://ror.org/02f40zc51

  2. 2 Universidad del País Vasco/Euskal Herriko Unibertsitatea
    info

    Universidad del País Vasco/Euskal Herriko Unibertsitatea

    Lejona, España

    ROR https://ror.org/000xsnr85

Revista:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Año de publicación: 2020

Volumen: 23

Número: 1

Páginas: 127-137

Tipo: Artículo

DOI: 10.6018/RCSAR.361041 DIALNET GOOGLE SCHOLAR lock_openDIGITUM editor

Otras publicaciones en: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Objetivos de desarrollo sostenible

Resumen

Este estudio analiza la corrupción percibida tras las reformas de privatización, teniendo en cuenta el papel del buen gobierno, en 22 países europeos entre 2002 y 2013. Un primer análisis inicial no revela cambios relevante en la corrupción percibida después de las reformas de privatización, pero estos resultados son moderados por la calidad del gobierno (governance). En general, los resultados empíricos sugieren que la corrupción es menor cuando el nivel de buen gobierno se incrementa, el cual afecta a la corrupción percibida después de que se llevan a cabo privatizaciones de empresas públicas. Concretamente, la rendición de cuentas, la efectividad del gobierno en la aplicación de políticas públicas, la calidad de la regulación, el Estado de Derecho, y los mecanismos de control de la corrupción son esenciales para su prevención tras las reformas de privatización.

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Información de financiación

We are grateful for the financial support received from the University of the Basque Country under Grant Consolidated Research Group EJ/GV: IT 897-16.

Financiadores

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