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Recent scholarship on transparency has been voluminous, and transparency policies continue to garner international … empirical parameters for what constitutes ‘transparency' and what does not. This lacuna gives way to misuses and abuses …, jeopardizing the analytical utility of the term and the integrity of so-called ‘transparency' policies. This article provides a …
Persistent link: https://www.econbiz.de/10012907443
assistance during the negotiation phase can very much help aspiring franchisees; legal counsel can explain the disclosure … understood, represented, and, in some cases, advanced. Franchise parties require more transparency. The Franchise Rule itself is … franchisees need most. The wide availability of online law forms and information sites only exacerbates transparency concerns …
Persistent link: https://www.econbiz.de/10013221372
analyze the reporting behavior and the degree of transparency across the reports. We observe a large heterogeneity with …
Persistent link: https://www.econbiz.de/10013239592
frameworks promoting BO disclosure. It maintains a focus on the impact that a lack of transparency generates on the African …Beneficial Ownership (BO) disclosure has been demanded by Civil Society Organizations (CSOs) in Africa. The tax justice … movement has reiterated the need for an enhancement of transparency, and the UN has also recognized the impact of BO on the …
Persistent link: https://www.econbiz.de/10013244678
Private Country-by-Country Reporting (CbCR) is a measure against tax avoidance by large multinationals, implemented throughout the EU in 2016. Multinational companies with an annual revenue over € 750 million have been required to report their global activities on a country-by-country basis to...
Persistent link: https://www.econbiz.de/10013555603
agencies. We examine how these sources of information work and the effectiveness of their disclosure process during the crisis …
Persistent link: https://www.econbiz.de/10013118112
Recent financial scandals, notably Enron and WorldCom, have demonstrated the considerable defects in the regulation and practice of financial reporting. Financial reporting statements are scorecards of the economic performance of business entities. These statements are designed to “provide...
Persistent link: https://www.econbiz.de/10013149113
Does transparency harm block traders? In 2004, Securities and Exchange Board of India (SEBI) mandated the disclosure of … their trades than by executing bulk deals. Robustness checks show that liquidity provision or other explanations are not … enough to explain this return differential. Disclosure leads to lower future spreads, lower price volatility and smaller …
Persistent link: https://www.econbiz.de/10013089607
This paper aims to provide a heuristic framework to understand how transparency policies work in a given setting. The … framework takes an institutionalist approach to transparency arguing that access to public information legislation is a central … argues that “information gatekeepers” play a significant role in a transparency arena. Furthermore the framework identifies …
Persistent link: https://www.econbiz.de/10013073207
Persistent link: https://www.econbiz.de/10013076307