In this study, we investigate whether foreign equity participation enhances the level of transparency in Korean listed … ownership has a positive effect on the accounting transparency of firms. This suggests that foreign investors effectively … show that foreign investors reinforce the effect of changes in accounting systems on the transparency of Korean firms …

We develop a new measure of relative debt transparency by comparing the amount of state debt reported in the annual …

guarantee the tax base of a country. Without adequate transparency and disclosure of tax information to the taxing authorities … existing mechanisms for transparency and disclosure, and the new developments including country-by-country reporting, automatic …