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Voluntary, self-regulatory, and mandatory disclosure of oil and gas company payments to foreign governments

Healy, Paul M.; Serafeim, George - In: Accounting horizons : a quarterly publication of the … 34 (2020) 1, pp. 111-129

Persistent link: https://www.econbiz.de/10012299843

Qualität oder Quantität? : Kommunikation in der DAX30- und MDAX-Vergütungsberichterstattung von Vorständen

Aust, Viktoria - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 71 (2019) 4, pp. 469-488

Persistent link: https://www.econbiz.de/10012053450

Financial disclosure and market transparency with costly information processing

Di Maggio, Marco; Pagano, Marco - In: Review of finance : journal of the European Finance … 22 (2018) 1, pp. 116-153

Persistent link: https://www.econbiz.de/10011990209

An original assessment tool for transparency in the public sector based on the integrated reporting approach

Ştefănescu, Cristina Alexandrina; Oprişor, Tudor; … - In: Journal of accounting & management information systems … 15 (2016) 3, pp. 542-564

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 …

Persistent link: https://www.econbiz.de/10011635426

On transparency in organizations

Jehiel, Philippe - In: The review of economic studies 82 (2015) 2, pp. 736-761

Persistent link: https://www.econbiz.de/10011346139

Does transparency and disclosure (T&D) improve the performance of banks in India?

Rastogi, Shailesh; Kanoujiya, Jagjeevan - In: The international journal of productivity and … 72 (2023) 9, pp. 2605-2628

Persistent link: https://www.econbiz.de/10014431838

How transparent are transparency reports? : comparative analysis of transparency reporting across online platforms

Urman, Aleksandra; Makhortykh, Mykola - In: Telecommunications policy : the international journal … 47 (2023) 3, pp. 1-15

Persistent link: https://www.econbiz.de/10014252715

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

Transparency

Marino, Anthony M. - 2019

This paper considers a simple hidden action agency problem where the principal has hidden information concerning the agent's utility of cash flow or cash flow, the agent's effort productivity, or the agent's cost of effort. The question is whether the principal should precommit to disclosing...

Persistent link: https://www.econbiz.de/10014162014

Disclosure, Transparency, and Market Discipline

Freixas, Xavier - 2011

The aim of this paper is to examine what has been the role of information provision to the market throughout the crisis. We consider two main sources of information to the market, financial statements and information provided by credit rating agencies. We examine how these sources of information...

Persistent link: https://www.econbiz.de/10013118112