Excessive financial secrecy facilitates illicit financial flows, which constitute a major developmental challenge for … the semi-elasticity of cross-border financial assets to changes in financial secrecy and how it differs for countries at … various income levels. We develop a new financial secrecy dataset for the 2011-20 period, which covers many specific policies …

This paper brings into focus the concept of organizational secrecy by senior managers in the context of a major … understanding organizational secrecy and the central role that discursive legitimation plays. We show that the use of these … organization’s culture. And that managers use discursive legitimation to manage the ethical implications of secrecy. …