The OECD Toolkit on Budget Transparency brings together standards and guidelines on budget transparency developed by a broad range of international bodies and networks. Chapter 1 introduces the various institutions, official instruments and guidance materials available, including standards...

Цель статьи дать общее представление о специфике модульных текстов в массовой коммуникации и описать механизм постижения их смысла с опорой на понятие фрейма.

This report provides an assessment of fiscal transparency practices in El Salvador. Many of the code standards are followed by the country. In addition, fiscal data dissemination and monthly updating will be improved with the recent incorporation of the Finance Ministry’s Fiscal Transparency...

This paper uses new data on fiscal transparency for a cross-section of countries; these data possess several advantages. First, the data are based on in-depth reports using a standardized methodology and protocol. Second, this study covers 82 countries, more than previous comparable studies....

What drives fiscal transparency? Using a unique dataset we empirically examine the determinants of fiscal transparency of provincial governments in China. We propose an integrated framework to explain the variation in fiscal transparency, in which external demand and pressure, fiscal...

This paper assesses countries’ compliance with the Anti-Money Laundering and Combating the Financing of Terrorism (AML/CFT) international standard during the period 2004 to 2011. We find that overall compliance is low; there is an adverse impact on financial transparency created by the...