Journal of Corporate Finance Vol. 66 2021
Corporate profitability and the global persistence of corruption
Abstract
We examine the persistence of corporate corruption for a sample of privately-held firms from 12 Central and Eastern European countries from 2001 to 2015. Using publicly available information and stochastic frontier analysis, we create a proxy for corporate corruption based on a firm's internal inefficiency. We find that corruption enhances a firm's profitability. A channel analysis further reveals that inflating staff costs is the most common approach by which firms divert funds to finance corruption. In spite of corruption's negative effects on a country's economy, we conclude that it persists because of its ability to improve corporate profitability. We refer to this effect as the Corporate Advantage Hypothesis.
- DOI
- 10.1016/j.jcorpfin.2020.101855
- Volume
- 66
- Pages
- 101855
- Language
- en
- Sources
- bibtex:phds-export.bib openalex crossref