parties have called for more transparency in financial reporting, especially by means of a Country-by-Country Reporting (CbCR …

We explore whether the transparency in banks' lending activities enhances the harmonization of credit terms that a bank … information on loan characteristics and performance. We find that loans originated under the transparency regime share more … convergence in their credit terms, suggesting that transparency facilitates learning across a bank's different geographic regions …

We explore whether the transparency in banks' lending activities enhances the harmonization of credit terms that a bank … information on loan characteristics and performance. We find that loans originated under the transparency regime share more … convergence in their credit terms, suggesting that transparency facilitates learning across a bank's different geographic regions …

We analyze the effect of mandatory financial transparency on corporate tax avoidance. Capital Requirements Directive IV …

problem between managers and investors. Our study highlights the importance of the cultural value of secrecy/transparency as a …

Introduction / Katherine Fierlbeck, Janice Graham, and Matthew Herder -- Transparency, Pharmaceuticals, and the Problem … of Policy Change / Katherine Fierlbeck -- Data Transparency and Pharmaceutical Regulation in Europe: Road to Damascus, or … Divergent Paths and Approaches to Transparency / Margaret E. McCarthy and Joseph S. Ross -- Clinical Trial Data Transparency in …