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

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

ISSN: 1138-4891

Argitalpen urtea: 2020

Alea: 23

Zenbakia: 1

Orrialdeak: 127-137

Mota: Artikulua

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

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

Garapen Iraunkorreko Helburuak

Laburpena

This study analyzes perceived corruption following privatization reforms, taking into account the role of governance quality in 22 European countries from 2002 to 2013. Initial analysis did not reveal significant changes in perceived corruption after privatization reforms, but the results are moderated by governance quality. In general, the empirical findings suggest that corruption is lower when the quality of governance increases, and it additionally affects perceived corruption after privatization reforms. Concretely, accountability, government effectiveness, regulatory quality, the rule of law, and control of corruption mechanisms are essential to prevent corruption after privatization.

Finantzaketari buruzko informazioa

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.

Finantzatzaile

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