disclosure of exploration and exploitation innovation activities could convey potentially paradoxical expectations about a firm … exploration disclosures—except for R&D-active firms that are rewarded for exploration disclosure. We also find that the combined … disclosure is negatively associated with cost of equity capital, with the sub-population of R&D-active firms particularly …

The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards … implications and policy-related research on disclosure and transparency which may inform the local and international standard … the IFRS adoption or effective implementation of IFRS will enhance high-quality financial reporting, transparency, enhance …

With public debt levels rising in Uganda, debt transparency is critical for providing accountability to the general …. Debt and debt management transparency improve accountability and, potentially, borrowing outcomes. Over the past decade … complexity of public debt portfolios. This makes debt and debt management transparency even more important. While new sources of …

World Bank literature. One of the key factors that limits debt transparency as it relates to public disclosure and the …Improving debt transparency is critical for promoting debt sustainability and creditworthiness assessments, increasing … of debt transparency, the costs associated with the lack of it, and its benefits, are extensively discussed in recent …