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Keywords: foreign corruption regulation
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Journal Articles
The Accounting Review (2022) 97 (5): 189–219.
Published: 01 September 2022
... firms to commit to not paying bribes and lower the overall cost of investment. 3 foreign corruption regulation extraterritorial enforcement Foreign Corrupt Practices Act (FCPA) foreign investment internal controls FIGURE 3 Firm-Segment-Level CAPEX in High-Corruption-Risk...