asymmetries by simply publishing information. This raises the question of the socially optimal degree of transparency in monetary …, we also examine the question of whether the transparency of the central bank's objectives is desirable from a social … asymmetries by simply publishing information. This raises the question of the socially optimal degree of transparency in monetary …

This paper investigates the transparency of derivative disclosures of Australian firms in the extractive industries … transparency is an important component of the quality of financial reporting. We measure transparency based on a disclosure index … developed from AASB 1033 Presentation and Disclosure of Financial Instruments. We examine the relationship between transparency …

welfare through their decisions. Yet, cases of central bank corruption abound. The dissertation provides examples of ?pure …? corruption in central banks. Only a few studies address corruption and similar, but not necessarily criminal, behavior of central … bank employees and governors, even though corruption in the central bank is obviously possible. By the very nature of their …

In Section I disadvantages are identified that traditional measures as repression, prevention and transparency inhere … in and that put their clout for the fight against corruption in question. Against this background, three novel anti-corruption …. What is more, legislation can also take advantage of these chinks to fight corruption effectively.In Section II it is …

results of an extensive ethnographic field study of the 2006 to 2008 Siemens corruption scandal. We find that this event did … corporate corruption with regard to its regulative, normative, and cultural-cognitive dimensions. It is therefore particularly … perspective we reconstruct the development of the institutional context of the phenomenon corruption as well as its effects on the …

Recent events in the business world have focused attention on the importance of high quality financial reporting. Of … quality disclosure standard.This thesis investigates the transparency or information quality of derivative disclosures of … the relationship between the transparency or disclosure quality of derivative information and firm characteristics. Second …

transparency regarding specific tax transactions, the difficulty in reconciling the corporate tax return with the corporate income … improvements in the areas of corporate tax compliance and transparency of financial statements, it is unclear whether these … return transparency and corporate tax compliance as a result of Schedule M-3 and FIN 48; yet the ability of corporations to …