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...

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,...

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....

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...

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...

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,...

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...

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,...

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...

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...

In response to Russia's full-scale invasion of Ukraine, the European Union has accelerated efforts to diversify its energy supply and reduce structural dependence on Russian gas. Within this strategy, Azerbaijan has emerged as a significant alternative supplier through the Southern Gas Corridor...

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...

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...

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...

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...

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...

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)...

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...

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...

Advances in artificial intelligence and data analytics have notably expanded employers' monitoring and surveillance capabilities, facilitating the accurate observability of work effort. There is an ongoing debate among academics and policymakers about the productivity and broader welfare...

The United Kingdom's (UK) property markets are thought to be a common destination for corrupt and criminal assets and money laundering, with investment often through offshore shell companies. Following the Russian invasion of Ukraine in 2022, we study the impact of the introduction of a policy...

In the business environment, economic entities are aware of the importance of reporting transparency for them and their stakeholders. This study provides a comprehensive review of the topic of transparency, with the aim of identifying current research trends. PRISMA method ("Preferred Reporting...