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Public Debt Transparency in Uganda : A Stock-Taking of Public Debt Data Transparency, and Disclosure of Debt Management and Domestic Borrowing Practices

Stucka, Tishomir - 2021

With public debt levels rising in Uganda, debt transparency is critical for providing accountability to the general public, enabling informed decisions by domestic businesses, and allowing foreign creditors to understand borrowing trends. Debt and debt management transparency improve...

Persistent link: https://www.econbiz.de/10012544707

Tax transparency : an analysis of the effect of enhanced tax information disclosure on individual and corporate behavior

Casi-Eberhard, Elisa - 2020

Persistent link: https://www.econbiz.de/10012518930

Transparency in Franchising

Emerson, Robert W. - 2021

assistance during the negotiation phase can very much help aspiring franchisees; legal counsel can explain the disclosure …

Persistent link: https://www.econbiz.de/10013221372

Reporting Behavior and Transparency in European Banks’ Country-by-Country Reports

Dutt, Verena K.; Nicolay, Katharina; Spengel, Christoph - 2021

The public CbCR requirement for EU financial institutions leaves leeway to the reporting firms as regards the calculating and presentation of the data. Based on a sample of CbCRs published by EU-headquartered multinational bank groups, we analyze the reporting behavior and the degree of...

Persistent link: https://www.econbiz.de/10013239592

Enhancing Debt Transparency by Strengthening Public Debt Transaction Disclosure Practices

World Bank - 2022

World Bank literature. One of the key factors that limits debt transparency as it relates to public disclosure and the … sharing of public debt-related information, is transaction-level confidentiality and disclosure practices. Challenges to … disclosure have become more evident during recent debt distress among borrowing countries, and the COVID-19 pandemic. The …

Persistent link: https://www.econbiz.de/10013254825

Qualitätstransparenz braucht einen großen Wurf : 15 Jahre Public Reporting in Deutschland - ein kritisches Resümee

Danner, Martin; Emmert, Martin; Geraedts, Max; … - Bertelsmann Stiftung - 2022

Persistent link: https://www.econbiz.de/10013179607

Asset-level transparency and the (e)valuation of asset-backed securities

Neilson, Jed J.; Ryan, Stephen G.; Wang, K. Philip; … - In: Journal of accounting research 60 (2022) 3, pp. 1131-1183

Persistent link: https://www.econbiz.de/10013191283

STF Transparency Obligation. Investment Company, UCITS, GEFIA. Credit Rating

Gnazzo, Vito - 2020

In publication 2019-20.05 we dealt with the Securities Financing Transactions (SFT) that until 2014 were not regulated by any legislation. We have turned our attention to Regulation (EU) 2015-2365 which also modifies the regulation (EU) 648/2012 of interest for OTC derivatives, the latter...

Persistent link: https://www.econbiz.de/10012831879

The EU proposal for country-by-country reporting on the internet : Costs, Benefits and Consequences

Dutt, Verena K.; Spengel, Christoph; Vay, Heiko - Stiftung Familienunternehmen - 2021 - 2nd edition

As a result of the confidential sharing of data among tax authorities in different jurisdictions, effective tax rates have risen by between one and two percentage points. This demonstrates that the rules in place are working. By contrast, the publication of sensitive corporate data online makes...

Persistent link: https://www.econbiz.de/10012807391

Aspekte der Unternehmenstransparenz : Jahresheft des Wissenschaftlichen Beirats der Stiftung Familienunternehmen

Di Fabio, Udo; Ehrke-Rabel, Tina; Fuest, Clemens; … - Stiftung Familienunternehmen - 2019

Gesellschafter von Familienunternehmen sind in vielfältiger Hinsicht von einer Reihe von Transparenzauflagen in besonderer Weise betroffen. Der Wissenschaftliche Beirat der Stiftung Familienunternehmen hat sich mit den verschiedenen Aspekten der Unternehmenstransparenz beschäftigt. In vier...

Persistent link: https://www.econbiz.de/10012815865