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The Role of IPSAS Application in Meeting Voters Yearnings

Babatunde, Shakirat Adepeju - In: Journal of Accounting and Management Information … 23 (2024) 1, pp. 134-161

Research Question- How does the IPSAS application affect Accountability and government effectiveness in Nigeria … accountability and government effectiveness, necessitating rational actions for minimising cover-up of unethical practices in … unique constructs of voters' turnout rates to measure government effectiveness and buttress Accountability. Idea- This study …

Persistent link: https://www.econbiz.de/10015196053

An Original Assessment Tool for Transparency in the Public Sector Based On the Integrated Reporting Approach

Ştefănescu, Cristina Alexandrina; Oprişor, Tudor; … - In: Journal of Accounting and Management Information … 15 (2016) 3, pp. 542-564

information to stakeholders to increase accountability in the public sector. The agency theory, stakeholders and legitimacy theory … underpinning transparency in reporting as an enabler of public accountability ensure a more holistic approach in developing the … assessment tool for enhancing public accountability throughout greater transparency in reporting by offering interesting …

Persistent link: https://www.econbiz.de/10015196134

A Deliberative Independent Central Bank

Jericha, Erwin; Schürz, Martin - 2006

The paper develops a communication game that is applied to the question of central bank policy and independence. The game is about the preferred degree of conservatism of monetary policy and the game setting consists of a principal (politics), an agent (central bank) and an observer (financial...

Persistent link: https://www.econbiz.de/10013370050

Gender parity on top boards is still a far-off goal, and it is time for companies to take action

Kirsch, Anja; Sondergeld, Virginia; Thompson, Philipp … - In: DIW Weekly Report 13 (2023) 3/4, pp. 17-19

Persistent link: https://www.econbiz.de/10013537592

Corporate reporting provides insight into companies' commitment to gender equality

Kirsch, Anja; Sondergeld, Virginia; Thompson, Philipp … - In: DIW Weekly Report 13 (2023) 3/4, pp. 32-39

Many companies in Germany must provide information beyond financial figures in their annual reports. For some years now, legislators have increasingly required information on non-financial aspects, such as the shares of women in leadership positions. Using a quantitative text analysis of annual...

Persistent link: https://www.econbiz.de/10013537594

Weg zur Geschlechterparität in Spitzengremien bleibt weit: Unternehmen sind am Zug

Kirsch, Anja; Sondergeld, Virginia; Thompson, Philipp … - In: DIW Wochenbericht 90 (2023) 3/4, pp. 20-21

Persistent link: https://www.econbiz.de/10013546648

Fact-Checking Politicians

Mattozzi, Andrea; Nocito, Samuel; Sobbrio, Francesco - 2022

We investigate the reaction of Italian Members of Parliament to a rigorous fact-checking of their public statements. Our research design relies on a novel randomized field experiment in collaboration with the leading Italian fact-checking company. Our results show that politicians are responsive...

Persistent link: https://www.econbiz.de/10014290032

Corporate carbon reporting: Improving transparency and accountability

Comello, Stephen; Reichelstein, Julia; Reichelstein, Stefan - 2023

accountability for their carbon disclosures. …

Persistent link: https://www.econbiz.de/10014325569

On Defaults, Framing, and Local Tax Policy: Quasi-Experimental Evidence from Portugal

Bruns, Christian; Lopes da Fonseca, Mariana - 2023

increased electoral accountability, especially in municipalities with intense electoral competition. Politicians in these …

Persistent link: https://www.econbiz.de/10014377556

Frauen können in Führungspositionen von Unternehmen einiges bewirken, bleiben aber unterrepräsentiert

Sondergeld, Virginia; Wrohlich, Katharina; Kirsch, Anja - In: DIW Wochenbericht 91 (2024) 3, pp. 24-25

Persistent link: https://www.econbiz.de/10014469095