Corruption risk and stock market effects: Evidence from the defence industry

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2021

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Krishnamurti, C.
Pensiero, D.
Velayutham, E.

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Journal article

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Pacific Basin Finance Journal, 2021; 70(101681):1-19

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Abstract

Motivated by the finding that corruption is rampant in the defence sector globally, we examine the stock market effects of firm-level corruption risk disclosure in the defence industry. We find that the disclosure of corruption risk scores have information content. Our multivariate tests show that the market reacts negatively to firms that have low corruption risk. Our study supports the ‘greasing the wheels’ hypothesis which suggests that corruption is a cost of doing business. Further, companies with low corruption risk experience lower stock price volatility after the disclosure of corruption risk scores. Finally, we also find that the disclosure of lower corruption risk is associated with an increase in firm-level market liquidity.

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Copyright 2021 Elsevier BV

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