Search Results - subject_exact:"Transparency"

Market transparency and dealer behavior : lessons from MiFID II/MiFIR transparency requirements

Lindner, Vincent; Lucke, Konrad; Pelizzon, Loriana - 2026

This policy paper examines the effects of the introduction of the MiFID II / MiFIR framework on the transparency regime for sovereign bonds. The main purpose of the framework is to provide markets with real-time information and lower market asymmetries, thereby increasing liquidity in the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015617983

Ownership structure, stakeholder pressure, and sustainability transparency : insights from Indonesia

Eriandani, Rizky; Winarno, Wahyu Agus - 2026

Objective: We investigated the effect of ownership structure, specifically foreign and institutional ownership, on the transparency of sustainability reporting. We also examined how stakeholder pressure, particularly from environmental and customer perspectives, moderates this association,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015636901

The Extractive Industries Transparency Initiative (EITI) : exploring global extractive firms' interpretation of EITI initiatives in Ghana's mining sector amidst institutional complexity

Dashwood, Hevina S.; Idemudia, Uwafiokun; Puplampu, … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015546862

Does the transparency of sustainability reports matter? : a quantitative assessment

De Martini, Maria Chiara; Beretta, Valentina; Larisch, Anna - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015332674

Foreign aid transparency amid politicization

Janus, Heiner; Röthel, Tim - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015464326

Transparency portals in development cooperation : more effectiveness and better communication?

Janus, Heiner; Röthel, Tim - 2025

Transparency portals in development cooperation serve two main functions: accountability to a specialist audience and communication with the wider public. In this policy brief, we conduct an international comparison to demonstrate how transparency portals could better fulfil these requirements....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015585411

Truth in lending in microfinance : antecedents for pricing transparency

Mason, Geri; Wong, Kenman L. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015481319

National legislatures and corporate transparency

Carney, Richard W.; Chen, Ruiyuan; El Ghoul, Sadok; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015062076

Soft governance across digital platforms using transparency

Doshi, Anil R.; Schmidt, William - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014633207

The dialogic performativity of secrecy and transparency

Fan, Ziyun; Christensen, Lars Thøger - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014575064

Nationally determined contributions to the 2015 Paris Agreement goals : transparency in communications from developing country Parties

Mulatu, Kalkidan A.; Nyawira, Sylvia S.; Herold, Martin; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014551822

Is transparency a blessing or a curse? : an experimental horse race between accountability and extortionary corruption

Engel, Christoph; Zamir, Eyal - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014551904

Information complementarities and the dynamics of transparency shock spillovers

Banerjee, Shantanu; Dasgupta, Sudipto; Shi, Rui; Yan, Jiali - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014483513

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Information complementarities and the dynamics of transparency shock spillovers

Banerjee, Shantanu; Dasgupta, Sudipto; Shi, Rui; Yan, Jiali - 2021

Book / Working Paper

Transparency vs privacy in credit markets

Awaya, Yu; Fukai, Hiroki; Watanabe, Makoto - 2024

We compare Transparency and Privacy in credit markets. A long-lived borrower, who has a risky investment opportunity, seeks loans from a sequence of short-lived lenders. Under Transparency, all the information about the past investment outcomes is shared among the future lenders, which helps the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015145011

Transparency vs privacy credit markets

Awaya, Yu; Fukai, Hiroki; Watanabe, Makoto - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015197221

Europe’s Energy Interests and the Authoritarian Trade-Off

Ibadoghlu, Gubad - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015609078

Transparenz im kommunalen Planungsprozess: Dimensionen, Wirkungszusammenhänge, Wechselwirkungen und die Rolle von Evaluation für die raumbezogene Entscheidungsfindung

Müller, Christin; Fentroß, Tina - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015612538

Seeing in the dark: Towards a broad construction of the access to data provisions of the DSA

Botero Arcila, Beatriz; Ramaciotti, Pedro; Cabale, Emma - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015620284

Market transparency and dealer behavior: Lessons from MiFID II/MiFIR transparency requirements

Lindner, Vincent; Lucke, Konrad; Pelizzon, Loriana - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015624377

An Empirical Assessment of Data Sharing and Computational Reproducibility in Sociology

Ikeuchi, Rio; Imai, Taisuke - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015642065

Green finance: Beyond transparency

Hilbrich, Sören; Berensmann, Kathrin - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015654603

Corporate strategy for quality GHG emissions disclosure : a systematic review

Wahyuni, Sri; Irianto, Gugus; Darmawan, Arief; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015617042

Relative allocation, protection, and excess investment

Shimada, Etsusaku - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015617910

Seeing in the dark : towards a broad construction of the access to data provisions of the DSA

Botero Arcila, Beatriz; Ramaciotti, Pedro; Cabale, Emma - 2026

The Digital Services Act (DSA) is the most ambitious effort taken by liberal democratic nations to regulate social media platforms. One of the main ways it does this is by establishing various transparency obligations applicable to all platforms and search engines, as well as a specific...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015618105

Collaborative governance in public-private partnerships (PPPs) : focal collaborative elements and outcomes for internal transparency

Azarian, Mathew; Shiferaw, Asmamaw Tadege; Stevik, Tor … - 2026

Public administration research provides structured explanations of collaborative governance. PPP scholarship, however, has largely emphasized macro governance frameworks, leaving micro-level collaborative drivers between internal partners underexplored. Additionally, internal transparency has...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015654654

Sustainable finance, reflexive law, and the epistemic infrastructure of financial markets

Hilbrich, Sören - 2026

In recent years, the European Union (EU) has introduced several policy measures to better align financial markets with sustainability goals. So far, these policies have mainly aimed to improve how information on the sustainability impacts of investments is collected and transmitted. Policymakers...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015655138

Transparenz im kommunalen Planungsprozess : Dimensionen, Wirkungszusammenhänge, Wechselwirkungen und die Rolle von Evaluation für die raumbezogene Entscheidungsfindung

Müller, Christin; Fentroß, Tina - 2026

Die kommunale Planung stellt einen multidimensionalen Entscheidungsprozess dar. Innerhalb dessen wird Transparenz nicht nur als Informationszugang verstanden, sondern umfasst auch die Offenlegung von Bewertungsstandards, Entscheidungslogiken und Verfahrensschritten. Dieser Beitrag untersucht die...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015609248

Cognitive supply chain management and risk management in pharmaceuticals : the mediating roles of forecasting, synchronization, and transparency

Abushaikha, Ismail; AlQahtani, Munirah; Bwaliez, Omar M.; … - 2026

Background: This study examines the degree to which cognitive supply chain management (CSCM) indirectly enhances supply chain risk management (SCRM), addressing the lack of specific empirical research concerning the underlying mechanisms of this relationship. Specifically, this study tests the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015611796

The effects of pay inequality on fairness and effort : new experimental evidence

Fongoni, Marco; Waltl, Sofie; Kilzer, Nikola; Hepp, Jasper - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015613747

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The effects of pay inequality on fairness and effort : new experimental evidence

Fongoni, Marco; Waltl, Sofie; Kilzer, Nikola; Hepp, Jasper - 2026

Book / Working Paper

Sustainability transparency in the banking sector

Makarenko, Inna; Steiner, Bodo - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015605123

Variations in accountability systems of informal taxation across regions in Kaduna State, Nigeria

Iormbagah, Jacob - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015605920

Central Bank independence, transparency, and interaction with fiscal policy : the case of a small open economy

Trabelsi, Emna - 2026

This study examines the determinants of inflation volatility in Tunisia, focusing on central bank independence (CBI), economic transparency, and macroeconomic fundamentals. Although CBI is widely regarded as essential for monetary credibility, its effectiveness depends on its institutional...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015626050

Corporate communication of sustainability in the fashion industry : a systematic literature review

Llácer-Falcón, Sonia; Vilaplana-Aparicio, María J.; … - 2026

Corporate communication of sustainability within the fashion industry operates in a sector with high reputational exposure and increasing demands for environmental and social accountability. Despite the growing volume of research, the field remains conceptually and methodologically dispersed,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015627989

The architecture of central bank transparency : accounting information and financial stability as structural pillars of Monetary Policy Transparency

Bhiri, Sana; BenMabrouk, Houda - 2026

This article offers a structural reappraisal of central bank Monetary Policy Transparency (MPT) by explicitly incorporating two dimensions that have long remained peripheral in the literature: Accounting Information Transparency (AIT) and Financial Stability Transparency (FST). Building on a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015628630

Codify, condition, capacitate : expert perspectives on institution-first blockchain-BIM governance for PPP transparency in Nigeria

Rathnasinghe, Akila Pramodh; Rahubadda, Ashen Dilruksha; … - 2026

Road infrastructure underpins Nigeria's economic competitiveness, yet Public-Private Partnership (PPP) performance is constrained not by inadequate legislation but by persistent weaknesses in enforcement and governance. Transparency deficits across procurement, design management, certification,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015628670

Navigating ESG challenges : the role of chartered accountants in corporate sustainability

Garefalakis, Alexandros; Despoina, Kounali; Angelaki, … - 2026

ESG criteria have become central to corporate sustainability, reshaping governance, reporting, and the accounting profession. This study investigates how chartered accountants engage with ESG by combining micro-level survey evidence from Greece with macro-level bibliometric analysis of global...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015638930

Adoption in human-like AI system : a moderated-mediation approach

Ngo Minh Vu; Hang Le Thi Thuy; Vuong, Ngoc Thuy - 2026

Human-like AI systems increasingly interact with users as partners, but it is still unclear how perceived human-likeness leads to adoption and when transparency helps or dilutes that effect. We propose a sequential moderated-mediation model in which social presence (perceived human-likeness)...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015639607

EIF equity barometer survey Q1 2026

Kolodziej, Ewa; Botsari, Antonia; Lang, Frank; Vos, … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015641477

Dealers as record keepers

Kuong, John Chi-Fong; Maurin, Vincent - 2026 - This version: February 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015643393

Corporate responses to the threat of public shaming : evidence from the European Union

Soffe, Raphaëlle; Incerti, Trevor - 2026

Offshore wealth is estimated to equal 10% of global GDP. To curb tax avoidance, policymakers have adopted tax transparency reforms. We analyze the impact of the EU’s Directive on Public Country-by-Country Reporting, which mandates that large multinational corporations disclose key financial...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015656695

An empirical assessment of data sharing and computational reproducibility in sociology

Ikeuchi, Rio; Imai, Taisuke - 2026

Public sharing of data and analysis code enables independent verification of published findings, yet systematic evidence on such sharing in sociology remains scarce, even as audits have been conducted in psychology, economics, and political science. We examine 730 empirical articles published...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015650676

Transparency and accountability in First Nations governments

Flanagan, Thomas - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015653603

Integrated reporting quality, tax avoidance, and sustainable development : evidence from South Africa

Abdel-Fattah, Sarah Yasser; Montenegro, Tânia Menezes - 2026

This study examines the association between Integrated Reporting (IR) quality and tax avoidance among South African listed firms from 2012 to 2021, and whether this relationship differs across the highest and lowest levels of IR quality. The extent to which the adoption of a Combined Assurance...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015653732

Massaging significance in the age of open science : a satirical tutorial

Böhm, Robert; Huber, Jürgen; Kirchler, Michael - 2026

ted to the traditional craft of producing tidy, statistically significant stories from inconveniently untidy data that the publishing system still finds deeply attractive. Preregistration, data sharing, Registered Reports, and growing expectations of reproducibility have introduced unwelcome...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015635526

Wage inequality in stakeholder organizations : evidence from US labor unions 1959-2022

Breda, Thomas; Santini, Paolo - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015637009

How transparency shapes tax policy effectiveness : evidence from cryptocurrency markets

Cong, Lin William; Tang, Vicki Wei; Zhang, Qingquan Tony - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015573285

Talents under threat : the anticipation of being ostracized by non-talents drives talent turnover

Zelderen, Anand van; Dries, Nicky; Marescaux, Elise - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015666132

Corporate digital transformation and environmental performance : evidence from the People's Republic of China

Luo, Yan; Wu, Shula; Tian, Shu - 2026

This paper examines the impact of corporate digital transformation on environmental performance and the underlying mechanisms. Utilizing textual analysis of annual reports, we develop a fourdimensional measure of digital transformation comprising technological, business, manufacturing, and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667153

Human trust in AI : evidence from experimental economics

Irlenbusch, Bernd - 2026

Artificial intelligence increasingly shapes economic decisions, yet its value depends on whether humans rely on it appropriately. This survey selectively reviews experimental economic evidence (2020 - 2026) on trust in AI, with a focus on privacy, transparency, accountability, fairness, and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015654943

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Human trust in AI: Evidence from experimental economics

Irlenbusch, Bernd - 2026

Book / Working Paper

The case for lobbying transparency

Zerbini, Antoine - 2026 - Version January 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015665374