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Social choice theory is concerned with providing a rationale for social decisions when individuals have diverse opinions. Voting is an obvious way in which societies aggregate individual preferences to obtain social ones. The procedure of voting registers individual comparisons between...
Persistent link: https://www.econbiz.de/10005622080
It has been argued that greater transparency is needed to reduce corruption. One way of increasing transparency is …
Persistent link: https://www.econbiz.de/10005836763
influence more English interest rate volatility after May 1997. This results suggests that the credibility and/or transparency … by the BoE and the evolution of the transparency and credibility index suggest that the BoE transparency and credibility …
Persistent link: https://www.econbiz.de/10005837520
Many questions have been raised as to whether financial accounting has become more conservative. The value relevance and qualitative characteristics of accounting information have become topics of particular relevance given the role they have assumed in influencing the value judgment of...
Persistent link: https://www.econbiz.de/10011258018
In the last few years, both companies and financial institutions have greatly expanded the sphere and the content of the financial communication in order to meet the increasingly demanding audience and the higher legal requirements. The international financial crisis has increased the market's...
Persistent link: https://www.econbiz.de/10011258191
, multilateral, and UN agencies. We create aid practice measures based on aid transparency, specialization, selectivity, ineffective … all agencies on transparency, fragmentation, and selectivity is still very poor. The paper also assesses trends in best … practices over time—we find modest improvement in transparency and more in moving away from ineffective channels. However, we …
Persistent link: https://www.econbiz.de/10011258313
This paper considers components of the Liquidity Coverage Ratio – as well as certain prevailing gaps which may necessitate the introduction of a complementary liquidity ratio. The definitions and objectives accorded to the Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NSFR)...
Persistent link: https://www.econbiz.de/10011259211
This paper examines the influence of government transparency on changing views regarding nuclear energy before and …
Persistent link: https://www.econbiz.de/10011259284
not observed. The previous literature has found that "transparency of consequence" can only improves the incentives of the …
Persistent link: https://www.econbiz.de/10011259447
Many questions have been raised as to whether financial accounting has become more conservative. The value relevance and qualitative characteristics of accounting information have become topics of particular relevance given the role they have assumed in influencing the value judgment of...
Persistent link: https://www.econbiz.de/10011260479