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Transparency in state debt disclosure
Zhao, Bo; Wang, Wen - 2017 - This version: October 2017
We develop a new measure of relative debt transparency by comparing the amount of state debt reported in the annual …
Persistent link: https://www.econbiz.de/10011764587
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Enhancing Debt Transparency by Strengthening Public Debt Transaction Disclosure Practices
World Bank - 2022
Improving debt transparency is critical for promoting debt sustainability and creditworthiness assessments, increasing … of debt transparency, the costs associated with the lack of it, and its benefits, are extensively discussed in recent … World Bank literature. One of the key factors that limits debt transparency as it relates to public disclosure and the …
Persistent link: https://www.econbiz.de/10013254825
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Enhancing Debt Transparency by Strengthening Public Debt Transaction Disclosure Practices
World Bank Group - 2022
Improving debt transparency is critical for promoting debt sustainability and creditworthiness assessments, increasing … of debt transparency, the costs associated with the lack of it, and its benefits, are extensively discussed in recent … World Bank literature. One of the key factors that limits debt transparency as it relates to public disclosure and the …
Persistent link: https://www.econbiz.de/10013413723
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Limits of Disclosure Regulation in the Municipal Bond Market
Ivanov, Ivan; Zimmermann, Tom; Heinrich, Nathan - 2022
remains largely voluntary, highlighting challenges to recent federal initiatives to increase transparency for municipal bond …
Persistent link: https://www.econbiz.de/10013306973
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The Determinants of Voluntary Financial Disclosure by Nonprofit Organizations
Saxton, Gregory D. - 2012
Encouraging organizations to be more open has been a key issue in contemporary debates over nonprofit accountability. However, our understanding of what motivates organizations to the disclosure decision is weak. We aim to enhance our understanding of this critical issue by developing and...
Persistent link: https://www.econbiz.de/10013105953
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Transparency and Accountability of Local Government by Internet Financial Reporting in Ex Besuki Residency
Fadah, Isti - 2017
Objective - The objective of this research to describe and explore transparency and accountability of local government … transparency of local governments to the central government through the State Audit Board opinion was not yet able to make local …
Persistent link: https://www.econbiz.de/10012952428
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Disclosure Policy in a Mixed Market
Matsui, Kenji - 2018
This paper investigates the optimal disclosure strategy for private information in a mixed duopoly market, where a state-owned enterprise (SOE) and a joint-stock company compete to supply products. I construct a model where the two firms compete in either quantity or price, and uncertainty is...
Persistent link: https://www.econbiz.de/10012937745
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Disclosure of non-current tangible assets information in private sector entities financial statements : the case of Lithuania
Kanapickiene, Rasa; Keliuotyte-Staniuleniene, Greta; … - In: Economies : open access journal 9 (2021) 2, pp. 1-64
for information transparency and comparability. …
Persistent link: https://www.econbiz.de/10012548179
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Private Returns to Bureaucratic Appointments : Evidence from Financial Disclosures
Chaudhary, Amit; Yuan, Song - 2021
We examine whether bureaucrats with fixed salaries obtain high private returns. We digitize the financial disclosures of elite bureaucrats from India and combine this novel data with web-scraped career histories to estimate the private returns to public servants after bureaucratic reassignments....
Persistent link: https://www.econbiz.de/10013322427
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Disclosure of non-current tangible assets information in local government financial statements : the case of Lithuania
Kanapickiene, Rasa; Keliuotyte-Staniuleniene, Greta - In: Economies : open access journal 7 (2019) 4/116, pp. 1-25
The aim of the research is to examine and evaluate the accounting information disclosure quality of the non-current tangible assets in the financial statements of the municipalities of Lithuania and identify municipality characteristics having an impact on the accounting information disclosure...
Persistent link: https://www.econbiz.de/10012132101