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To tell or not to tell : essays on corporate financial disclosure
Zhang, Li - 2015
Persistent link: https://www.econbiz.de/10011297695
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The multi-faceted concept of transparency
Forssbæck, Jens; Oxelheim, Lars - 2014
receiver. Transparency goes beyond mere information disclosure in that it has a demand-side dimension: the information …
Persistent link: https://www.econbiz.de/10010393290
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Transparency
2004
Persistent link: https://www.econbiz.de/10002105342
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Disclosure, Transparency, and Market Discipline
Freixas, Xavier - 2011
agencies. We examine how these sources of information work and the effectiveness of their disclosure process during the crisis …
Persistent link: https://www.econbiz.de/10013118112
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Transparent Predictions
Zarsky, Tal - 2013
Persistent link: https://www.econbiz.de/10013076307
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Testing Transparency
Daniels, Brigham - 2020
In modern democracies, governmental transparency is thought to have great value. When it comes to addressing administrative corruption and mismanagement, many would agree with Justice Brandeis's observation that sunlight is the best disinfectant. Beyond this, many credit transparency with...
Persistent link: https://www.econbiz.de/10012834735
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To Disclose or Not to Disclose? An Investigation of the Antecedents and Effects of Open Book Accounting
Caglio, Ariela - 2017
Open book accounting (OBA) is the regular disclosure of management accounting information beyond corporate borders …
Persistent link: https://www.econbiz.de/10012959845
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Transparency in State Debt Disclosure
Zhao, Bo - 2017
We develop a new measure of relative debt transparency by comparing the amount of state debt reported in the annual Census survey and the amount reported in the statistical section of the state Comprehensive Annual Financial Report (CAFR). GASB 44 requires states to start reporting their total...
Persistent link: https://www.econbiz.de/10012943871
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Transparency and Disclosure
Ring, Diane M. - 2017
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 …
Persistent link: https://www.econbiz.de/10012944501
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Transparency
Feldman, Robin - 2016
substantial body of well-developed doctrine and literature concerning disclosure in the realm of corporate securities and explores …
Persistent link: https://www.econbiz.de/10013006674