increasingly important in corporate firm analysis. Transparency in disclosures enables a company to meet market expectations while … also adhering to regulatory requirements. The study's primary purpose is to measure the impact of transparency and … capitalization is considered as a proxy variable for the valuation. The study results indicate that transparency and disclosures (TD …

artificial profit shifting. One aspect of the BEPS Project is Action 5's tax ruling transparency framework. High … transparency will materially curb the use of rulings to aid tax avoidance.For Action 5's transparency framework to achieve its goal … does not have this deterrent effect. However, when tax ruling transparency is coupled with a disgorgement mechanism, such …

-and-mortar stores. Using data collected before and after a transparency regulation went into effect in the Israeli food retail market … in price dispersion and a 4% to 5% drop in prices following the transparency regulation. The price drop varied across …