We compare Transparency and Privacy in credit markets. A long-lived borrower, who has a risky investment opportunity, seeks loans from a sequence of short-lived lenders. Under Transparency, all the information about the past investment outcomes is shared among the future lenders, which helps the...

The United Kingdom's (UK) property markets are thought to be a common destination for corrupt and criminal assets and money laundering, with investment often through offshore shell companies. Following the Russian invasion of Ukraine in 2022, we study the impact of the introduction of a policy...

Advances in artificial intelligence and data analytics have notably expanded employers' monitoring and surveillance capabilities, facilitating the accurate observability of work effort. There is an ongoing debate among academics and policymakers about the productivity and broader welfare...

In the business environment, economic entities are aware of the importance of reporting transparency for them and their stakeholders. This study provides a comprehensive review of the topic of transparency, with the aim of identifying current research trends. PRISMA method ("Preferred Reporting...

The digital revolution is transforming public financial management (PFM) by introducing technologies such as artificial intelligence (AI), blockchain, and big data analytics to improve efficiency, transparency, and accountability in government operations. This article explores the role of...

The digital revolution is transforming public financial management (PFM) by introducing technologies such as artificial intelligence (AI), blockchain, and big data analytics to improve efficiency, transparency, and accountability in government operations. This article explores the role of...

This study aimed to determine how research has highlighted greenwashing in supply chains by identifying emerging themes and pinpointing gaps that must be addressed in combating greenwashing in global supply chains. Using the PRISMA framework, 58 papers published up to 2024 were critically...

This study explores how corporate reputation and regulation influence the quantity and quality of non-financial information (NFI) disclosure. While internal drivers of NFI reporting are well-studied, external pressures remain underexplored. Analyzing Ibex35 firms (2015-2019) during Spain's...

Accounting fraud poses significant financial and reputational risks for organizations. Traditional detection methods - such as manual audits and red-flag indicators - struggle to keep pace with the growing volume and complexity of financial data. In contrast, artificial intelligence...

This study investigated the nexus between ethical leadership and corporate governance and their collective impact on organizational performance, using MTN Nigeria as a case study. Anchored in stakeholder and agency theoretical frameworks, the research examined how ethical behavior at the...

The article is concerned with understanding the impact of social preferences and wage transparency on the optimal organizational design of firms. We consider a moral-hazard environment with envious workers. The integration of workers in one organizational unit yields productive complementarities...

Content moderation is becoming an increasingly prominent feature of legislation to increase the safety of online spaces. One aspect of this debate is moderating borderline content in the context of terrorism and violent extremism (borderline TVEC). For content moderation approaches to be...

In May 2025, the European Commission published a Roadmap outlining various measures aimed at phasing out all Russian pipeline gas and LNG imports into the EU. It was followed by a legislative Proposal in June, which stipulates firm prohibitions on importing Russian gas and providing long-term...

Accounting fraud poses significant financial and reputational risks for organizations. Traditional detection methods - such as manual audits and red-flag indicators - struggle to keep pace with the growing volume and complexity of financial data. In contrast, artificial intelligence...

In May 2025, the European Commission published a Roadmap outlining various measures aimed at phasing out all Russian pipeline gas and LNG imports into the EU. It was followed by a legislative Proposal in June, which stipulates firm prohibitions on importing Russian gas and providing long-term...

Content moderation is becoming an increasingly prominent feature of legislation to increase the safety of online spaces. One aspect of this debate is moderating borderline content in the context of terrorism and violent extremism (borderline TVEC). For content moderation approaches to be...

This study explores how corporate reputation and regulation influence the quantity and quality of non-financial information (NFI) disclosure. While internal drivers of NFI reporting are well-studied, external pressures remain underexplored. Analyzing Ibex35 firms (2015-2019) during Spain's...

This study aimed to determine how research has highlighted greenwashing in supply chains by identifying emerging themes and pinpointing gaps that must be addressed in combating greenwashing in global supply chains. Using the PRISMA framework, 58 papers published up to 2024 were critically...

The European Investment Bank Group is committed to being open and transparent with EU citizens and the wider public. The EIB Group Transparency Policy explains how the EIB Group ensures transparency and engages with stakeholders. It sets out how the Group publishes information proactively and...

This report calls for radical debt transparency, to shift from current, often opaque, practices toward full and timely disclosure. Since the World Bank's first comprehensive assessment of debt transparency in developing countries in 2021, more countries now report debt data, but there are...

Influencers need to balance their tolerance for negative and even insulting comments with followers' expectation of being approachable. When they decide to disable their comment section, they effectively prevent cyberbullying but also cut off consumers' highly valued method of voice expression....