1. Framing Transparency -- 2.Transparency: A Moral Concept -- 3.Transparency Is (Full) Disclosure in Corporate Governance -- 4.Transparency a Paradoxical Proxy for Trust? -- 5.Transparency: A False Solution to a Real Problem. .

Soutenue par la théorie d'agence, la performance des conseils d'administration a largement été associée aux déterminants traditionnels (taille du conseil, indépendance des administrateurs et séparation des fonctions). Les théories cognitives apportent des arguments pouvant réfuter cette...

Purpose: In accounting, several studied Arab countries are keen to acquire the dominant Western thinking categories that justify and normalize the exerted domination, especially when it comes to globalized practices. This paper aims to challenge this assumption by examining the dynamics of...