Showing 1 - 10 of 12
Despite the recent trend towards greater transparency of monetary policy, in many respects central bankers still prefer … plausible assumption that there is imperfect common knowledge about the degree of central bank transparency, economic outcomes … are affected by both the actual and perceived degree of transparency. It is shown that actual transparency is beneficial …
Persistent link: https://www.econbiz.de/10009442001
In today’s world, leases appear far and wide; they are commonplace throughout the business and accounting frontiers. Accounting for leases, however, is not so clear cut. Since there are various ways to account for leases, many companies pick and choose which they feel best suits their situation,...
Persistent link: https://www.econbiz.de/10009475121
This study examined the association between corporate transparency and ethical orientation of Fortune 500 companies and …
Persistent link: https://www.econbiz.de/10009475311
industrial analysis with an empirical assessment of the impact of oil royalties on municipal fiscal transparency in Brazil … transfers to municipalities in their compliance with the transparency requirements of the Fiscal Responsibility Law. In 2000 …
Persistent link: https://www.econbiz.de/10009477692
hedging. We also document a negative relation between hedging and transparency, although the evidence is not overwhelming …
Persistent link: https://www.econbiz.de/10009451109
transparency regarding specific tax transactions, the difficulty in reconciling the corporate tax return with the corporate income … improvements in the areas of corporate tax compliance and transparency of financial statements, it is unclear whether these … return transparency and corporate tax compliance as a result of Schedule M-3 and FIN 48; yet the ability of corporations to …
Persistent link: https://www.econbiz.de/10009459079
transparency for business users of online intermediation services, in addition to other competition and general regulatory …
Persistent link: https://www.econbiz.de/10012525217
financial supervision model in Spain. Lastly, he refers to the Bank’s control mechanisms and transparency standards, and certain …
Persistent link: https://www.econbiz.de/10012525507
Spain. Lastly, he refers to the Bank’s control mechanisms and transparency standards, and certain aspects of its governance. …
Persistent link: https://www.econbiz.de/10012525707
Los bancos españoles tuvieron que realizar provisiones estadísticas contracíclicas en el período 2000-2004. Los bancos tenían que comunicar los importes de dichas provisiones al mercado. Esto crea un experimento natural que permite testar si los bancos suavizan el resultado para despistar a...
Persistent link: https://www.econbiz.de/10012530349