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Freiwillige unternehmenseigene Transparenz kann theoretischen Modellierungen zufolge die Bewertung eines kapitalmarktorientierten Unternehmens steigern und die Eigenkapitalkosten verringern. Joachim Lammert identifiziert drei verschiedene dafür geeignete Kommunikationsformen: Voluntary...
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notice function of patents. One can think of the mechanisms for providing that market information as “Transparency ….”To address transparency insufficiencies, one need not write on a blank slate. Rather, this article suggests borrowing from the …
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We develop a new measure of relative debt transparency by comparing the amount of state debt reported in the annual …
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guarantee the tax base of a country. Without adequate transparency and disclosure of tax information to the taxing authorities … existing mechanisms for transparency and disclosure, and the new developments including country-by-country reporting, automatic …
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the issues of "disclosure, transparency and ownership" as examples of how the current framework is broken. The problems … with the current approach to transparency and ownership - namely more rules leading to a "one-size-fits-all" approach, herd …
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