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- W2022883619 abstract "Abstract The OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions went into force in February 1999. The purposes of this paper are to: (1) define and assess the extent, costs and consequences of bribery; (2) describe the adoption and analyze the essential provisions of the OECD Convention, with a special emphasis on Article 8 which contains accounting recordkeeping and financial reporting provisions; (3) examine the role of the OECD Convention as a catalyst for passage of legislation in signatory nations; and (4) analyze the role of the OECD Convention in promoting transparency and accountability in financial reporting." @default.
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- W2022883619 date "2002-01-01" @default.
- W2022883619 modified "2023-09-25" @default.
- W2022883619 title "The OECD convention on combating bribery of foreign public officials in international business transactions: A new tool to promote transparency in financial reporting" @default.
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- W2022883619 doi "https://doi.org/10.1016/s0897-3660(02)15021-5" @default.
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