and regulatory framework for SOE disclosure and transparency. Some have made significant progress in terms of improving …

analyze the reporting behavior and the degree of transparency across the reports. We observe a large heterogeneity with …

This paper aims to provide a transparency assessment tool, highlighting the importance of disclosing qualitative … underpinning transparency in reporting as an enabler of public accountability ensure a more holistic approach in developing the … assessment tool for enhancing public accountability throughout greater transparency in reporting by offering interesting …