Search Results - subject:"transparency"

Strengthening International Tax Transparency on Real Estate – From Concept to Reality : OECD Report to G20 Finance Ministers and Central Bank Governors

OECD - 2024

enhanced tax transparency on real estate and setting out a number of conceptual solutions to improve the existing architecture … transparency in this area. Against this background, this report sets out the building blocks to bring increased transparency into …

Persistent link: https://www.econbiz.de/10015083287

Effects of media coverage on budget transparency in Croatian local administrative units

Rukavina, Ivana - In: Naše gospodarstvo / Our Economy 69 (2023) 2, pp. 15-28

This paper evaluates positive and negative media coverage of online local budget transparency (OLBT) and its impact on … budget transparency in Croatian local administrative units in 2018. Using multinomial logistic regression, research confirmed … a strong impact of media coverage on budget transparency. Positive media coverage of OLBT increases the probability that …

Persistent link: https://www.econbiz.de/10014520676

In the name of transparency : organizing European pharmaceutical markets through struggles over transparency devices

Geiger, Susi; Bourgeron, Théo - In: Organization studies : an international … 44 (2023) 11, pp. 1751-1773

Persistent link: https://www.econbiz.de/10014432663

Making transparency transparent : a systematic literature review to define and frame supply chain transparency in the context of sustainability

Schäfer, Naemi - In: Management review quarterly 73 (2023) 2, pp. 579-604

Persistent link: https://www.econbiz.de/10014383477

Effects of corporate transparency on tax avoidance : evidence from Country-by-Country Reporting

Tuinsma, Tijmen; De Witte, Kristof; Janský, Petr; … - 2023

Private Country-by-Country Reporting (CbCR) is a measure against tax avoidance by large multinationals, implemented throughout the EU in 2016. Multinational companies with an annual revenue over € 750 million have been required to report their global activities on a country-by-country basis to...

Persistent link: https://www.econbiz.de/10013555603

External pay transparency and the gender wage gap

Frimmel, Wolfgang; Schmidpeter, Bernhard; Wiesinger, Rene; … - 2023

We show that providing publicly available wage information in vacancies, so-called external pay transparency, can … reduce the gender wage gap. There is an increasing interest in pay transparency policies as a tool to combat unequal pay. We … support to policy proposals aimed at increasing external pay transparency. …

Persistent link: https://www.econbiz.de/10014305094

Corporate social responsibility transparency and trade credit financing

Zadeh, Mohammad Hendijani; Naaman, Karen; Sahyoun, Najib - In: International journal of accounting and information … 31 (2023) 2, pp. 247-269

Persistent link: https://www.econbiz.de/10014316228

Hiding the losses : fiscal transparency and the performance of government portfolios of financial assets

Seiferling, Mike; Tareq, Shamsuddin - In: Public finance review : PFR 51 (2023) 4, pp. 488-512

Persistent link: https://www.econbiz.de/10014294015

Natural resource curse exists in Mongolia? : focusing on budget transparency in local governments

Tsogtochir, Burmaa; Park, Soyoung - In: Journal of the Asia Pacific economy 28 (2023) 2, pp. 650-663

Persistent link: https://www.econbiz.de/10014296370

The role of fiscal transparency in road transport infrastructure quality in sub-Saharan Africa

Yakubu, Ahmed Taruwere; Muhammed, Ismail Aremu - In: Iranian journal of economic studies : IJES 9 (2020) 2, pp. 395-441

Persistent link: https://www.econbiz.de/10012547119