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Article
Publication date: 12 January 2015

Masoud Rashid Mohamed, Shivee Ranjanee Kaliappan, Normaz Wana Ismail and W.N.W Azman-Saini

The purpose of this paper is to examine the effect of foreign aid on corruption in Sub-Saharan African (SSA) countries. Foreign aid is aimed to promote economic growth by…

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Abstract

Purpose

The purpose of this paper is to examine the effect of foreign aid on corruption in Sub-Saharan African (SSA) countries. Foreign aid is aimed to promote economic growth by complementing the recipient country’s shortfall of financial resource. However, if the recipient country’s quality of governance and institutions is poor, the process of growth will be undermined. Since foreign aid to SSA countries has been increasing substantially in recent years, it is imperative to explore its impact on the level of corruption in the SSA countries.

Design/methodology/approach

The paper opted to use a Quantile regression (QR) approach to examine the impact of foreign aid on corruption. The data cover from the year 2000 to 2010 for 42 Sub-Saharan countries. QR is appropriate to achieve the stated objective because the method enables to examine the effect of aid on at different level of corruption.

Findings

The paper provides empirical insights on the impact of foreign aid on corruption level in SSA countries. The finding indicates that foreign aid has reduction effect on the corruption level of SSA countries. The effect is likely to be greater in nations that experience a higher level of corruption. The findings further reveal that aid from different bilateral sources has different effect on corruption. As a whole, the findings are statistically significant and robust to alternative measure of corruption.

Research limitations/implications

Since the study just focus on Sub-Saharan African countries, the research findings may lack generalization to the entire African countries or poor developing countries that are receiving substantial amount of foreign aid. Therefore, future research should incorporate all the African countries or all poor developing countries.

Practical implications

Since the empirical findings reveals that aid reduces the corruption level and aid from different bilateral source have different effect on corruption, it is important to establish more cooperation between donor countries in allocating aid. The conditions attached to aid should be, among other things, be related with improvement of governance and institutional environment. Allocation of aid should be selective such that countries in institutional quality should be among the important criteria for a country to qualify for aid.

Originality/value

This paper fulfills the need to study the relationship between foreign aid and corruption in the case of SSA countries. The aid-corruption nexus is relatively under explored issue especially in the case African countries.

Details

International Journal of Social Economics, vol. 42 no. 1
Type: Research Article
ISSN: 0306-8293

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Article
Publication date: 11 August 2021

Izdihar Abdullah Zamil, Suresh Ramakrishnan, Noriza Mohd Jamal, Majeed Abdulhussein Hatif and Saleh F.A. Khatib

The purpose of this paper is to provide a systematic and comprehensive review of the existing literature on the determinants of firms reporting practices.

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Abstract

Purpose

The purpose of this paper is to provide a systematic and comprehensive review of the existing literature on the determinants of firms reporting practices.

Design/methodology/approach

Following a systematic method, the sample literature of 135 studies was collected from the Scopus database. These studies were evaluated in terms of the theoretical lenses applied in the literature, yearly trend, regional distribution, research settings and prior studies finding to provide some recommendations for further research.

Findings

The investigation revealed that the literature was more interested in the agency theory in investigating the drivers of voluntary reporting such as company size, age, leverage, liquidity, profitability, corporate governance and ownership structure. Although firm-specific determinants were the most examined in the previous studies, however, the result is still inconclusive. Also, limited work was found on the country-related factors, while internal audit impact has yet to be explored.

Originality/value

Being the first of its kind, this research provides a comprehensive review of the current research landscape on the drivers of environmental or social disclosure and highlights several interesting opportunities for future research.

Details

Journal of Financial Reporting and Accounting, vol. 21 no. 2
Type: Research Article
ISSN: 1985-2517

Keywords

Available. Open Access. Open Access

Abstract

Details

Journal of Intelligent Manufacturing and Special Equipment, vol. 4 no. 1
Type: Research Article
ISSN: 2633-6596

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