Relevant bibliographies by topics / Transparency value

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Transparency value'

Author: Grafiati
Published: 2 June 2025
Last updated: 7 July 2025

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Journal articles on the topic "Transparency value"

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Tandoc, Edson C., and Ryan J. Thomas. "Readers value objectivity over transparency." Newspaper Research Journal 38, no. 1 (2017): 32–45. http://dx.doi.org/10.1177/0739532917698446.

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This study explored the effects of objectivity and transparency on perceived news credibility and newsworthiness. Some journalism scholars and practitioners have argued that transparency is replacing objectivity, which has been a dominant standard in traditional journalism. An online experiment (n=222) found that objective articles were rated more credible and more newsworthy than opinionated articles, while non-transparent articles were rated more credible than transparent articles.
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Ahmed, Sheraz. "Determinants of the quality of disclosed earnings and value relevance across transitional Europe." Journal of Accounting in Emerging Economies 5, no. 3 (2015): 325–49. http://dx.doi.org/10.1108/jaee-09-2011-0044.

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Purpose – Earlier studies have found that the country characteristics play important role in measuring the corporate transparency. The purpose of this paper is to examine whether the firm-level determinants play an important role in corporate transparency measured as the quality of disclosed earnings across transitional Europe and what role an overall transparency measured by the Corruption Perception Index plays in it. This paper further tests if the market reacts similarly to discretionary and non-discretionary components of earnings across different groups of countries with respect to transparency. Design/methodology/approach – The financial and ownership data of listed companies in ten European countries is obtained from Amadeus. The transparency ratings are obtained from Transparency International. The sample consists of a panel of 2001 listed companies and modified Jones model of Dechow et al. (1995) is used to measure the quality of earnings. Findings – This paper shows that the firm-level determinants (except firm size) of the quality of earnings are different among different groups made on the basis of transparency ratings. However, the determinants of the quality of earnings are not different within each group. The ownership structure of companies plays important role in determining the quality of earnings in most transparent countries whereas financial factors play significant role in least transparent countries. The markets respond positively to earnings quality in most transparent group of countries. Research limitations/implications – The results of this study provide interesting basis for future research on economic and social integration of Europe. Although the policy makers are trying to integrate the countries through common Laws and decrees but examining the firm-level factors such as size, growth and ownership are still important. The regulators should address the issue of corporate transparency in Europe by looking at the importance of these factors with respect to overall transparency. Originality/value – This study extends the knowledge, not only for academicians and investors but for policy makers as well. This study re-emphasizes the role of country-level transparency and firm-level determinants of the corporate transparency within Europe.
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Crumpton, Michael A. "The value of transparency." Bottom Line 24, no. 2 (2011): 125–28. http://dx.doi.org/10.1108/08880451111169188.

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Gehrig, Thomas, René Levínský, and Werner Güth. "On the Value of Transparency and Information Acquisition in Bargaining*." German Economic Review 17, no. 3 (2016): 337–58. http://dx.doi.org/10.1111/geer.12101.

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Abstract We analyze how transparency affects information acquisition in a bargaining context where proposers may choose to purchase information about the unknown outside options of their bargaining partners. Although information acquisition is excessive in all scenarios, we find that bargaining outcomes depend crucially on the transparency of the bargaining environment. In transparent games, when responders can observe whether proposers have acquired information, acceptance rates are higher. Accordingly, in transparent bargaining environments, information is more valuable, both individually and socially.
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Seim, Katja, Maria Ana Vitorino, and David M. Muir. "Do consumers value price transparency?" Quantitative Marketing and Economics 15, no. 4 (2017): 305–39. http://dx.doi.org/10.1007/s11129-017-9193-x.

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Mol, Arthur P. J. "Transparency and value chain sustainability." Journal of Cleaner Production 107 (November 2015): 154–61. http://dx.doi.org/10.1016/j.jclepro.2013.11.012.

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Douglas, Scott, and Albert Meijer. "Transparency and Public Value—Analyzing the Transparency Practices and Value Creation of Public Utilities." International Journal of Public Administration 39, no. 12 (2016): 940–51. http://dx.doi.org/10.1080/01900692.2015.1064133.

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Peifer, Jason T., and Jared Meisinger. "The Value of Explaining the Process: How Journalistic Transparency and Perceptions of News Media Importance Can (Sometimes) Foster Message Credibility and Engagement Intentions." Journalism & Mass Communication Quarterly 98, no. 3 (2021): 828–53. http://dx.doi.org/10.1177/10776990211012953.

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This research highlights mechanisms underlying transparency’s influence on news engagement, as contingent upon perceptions of the news media’s importance (PNMI). Employing an experimental design with randomized exposure to a transparency feature and contrasting source (regional vs. national newspaper) attributions, the study provides evidence of transparency fostering increased message credibility and (indirectly) news engagement. Transparency’s indirect relationship with engagement intentions was shown to be strongest when average/high in PNMI. Notably, transparency’s effect did not vary by source attribution and was demonstrated with only one of the two stories featured in the study—further highlighting limitations of transparency as a solution for declining news trust and engagement.
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Sohono, Suhono, Ajeng Eka Putri, Nahruddien Akbar M, Endang Mahpudin, and Eva Maria Sulastri. "THE ROLE OF CORPORATE TRANSPARENCY IN MODERATING THE INFLUENCE OF LEVERAGE AND TAX AVOIDANCE ON FIRM VALUE IN THE REAL ESTATE AND PROPERTY SECTOR IN INDONESIA." Sosiohumaniora 26, no. 3 (2024): 391–401. https://doi.org/10.24198/sosiohumaniora.v26i3.58548.

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Increasing scrutiny on the impact of leverage and tax evasion on business value, particularly in the real estate and property sectors, has become a significant phenomenon. Incorporating corporate transparency as a moderating variable, this research aims to provide empirical data on these critical financial dynamics. The population comprises companies listed on the Indonesia Stock Exchange during the 2019–2021 period, with a sample of ten companies selected based on pre-established criteria. Data collection involved quantitative methods, including descriptive statistical analysis, multiple regression, moderation regression, and traditional assumption tests. Hypothesis testing was conducted using both concurrent and partial experiments. The findings reveal significant relationships between firm value and tax avoidance, leverage and firm value, and business transparency. Notably, while corporate transparency effectively moderates the relationship between leverage and firm value, it does not have the same effect on the relationship between tax avoidance and firm value. These results emphasize the importance of leveraging transparency to enhance business value, suggesting that companies should prioritize transparent practices to mitigate the adverse effects of tax evasion. Theoretically, this research contributes to the understanding of corporate finance by illustrating how corporate transparency influences the dynamics between leverage, tax avoidance, and firm value. Practically, it highlights the necessity for property and real estate companies to adopt more transparent financial practices to foster investor confidence and enhance market value. Future research could explore additional factors influencing these relationships for deeper insights into corporate finance dynamics in Indonesia.
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Puron-Cid, Gabriel, Christopher G. Reddick, and Sukumar Ganapati. "Public value of online financial transparency." International Journal of Public Sector Management 32, no. 5 (2019): 467–88. http://dx.doi.org/10.1108/ijpsm-03-2018-0073.

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Purpose The purpose of this paper is to apply Moore’s public value model into the context of e-government research by examining online financial transparency as both an organizational goal and as a driving force for financial sustainability and public officials’ corruption. The empirical context comprises the state governments in the USA. Design/methodology/approach Structural equation modeling is used to examine the relationship between specific contextual factors of the authorizing environment, financial sustainability, public official corruption and online budget transparency. Findings The results show that contextual factors like population explain online financial transparency, while financial sustainability and corruption had moderating and negative effects. Practical implications Governments that struggle with issues of financial sustainability and corruption will rely more on online financial transparency. Transparency increases detection of public corruption. Originality/value The effects of financial transparency and financial sustainability on corruption have been studied separately. This study fills the gap of understanding the effects of both on corruption as one phenomenon.
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Dissertations / Theses on the topic "Transparency value"

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Öhrn, Lundin Josefin. "Transparency in Global Value Chains : A Case Study on How Swedish Firms in Global Value Chains Perceive Their Level of Transparency." Thesis, KTH, Entreprenörskap och Innovation, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-170481.

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This thesis is a qualitative case study on how Swedish companies operating in global valuechains percieve their level of transparency concerning social- and environmental aspects, andhow they manage this work. The thesis contributes to existing literature since it draw attentionto the role of transparency concerning social- and environmental aspects and study howcompanies operating in global value chains actually perceive their level of transparency. Theanalysis and results in this thesis is based on interviews with sustainability experts within fivedifferent Swedish companies operating in global value chains. The companies in this studydiffer in size and belong to different industries. The result shows that companies in this studydo not perceive transparency as an issue in itself; rather the ability to control the chains has animpact on the level of transparency. The level of control seems to depend on resources andstakeholders pressure, and differ depending on industry and size of the company. In thisstudy, the larger companies have more resources to control their chains than the smallercompanies and therefore they have a higher level of transparency.
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Zhang, Qiuping. "Property & Casualty Insurers’ Loss Accrual Transparency & Its Impact on M&A Value." Diss., Temple University Libraries, 2019. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/544339.

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Business Administration/Accounting<br>D.B.A.<br>This paper examines the informational role a Property & Casualty (P&C) insurers’ loss accrual (an estimate of expected losses) provides in a merger. This accrual is the largest liability for an insurer and an accurate evaluation of this liability is important in valuing a merger. Our focus is on one specific aspect of the loss accrual. This is the loss accrual’s transparency (or how easy is it to be modeled) and used in a valuation exercise. We propose a two-stage methodology to examine how transparency affects the valuation of acquirers in mergers. In the first stage, we use an event study to measure the acquirer’s cumulative abnormal stock return following the merger announcement. This is a measure of how the market values the transaction.  In the second stage, we then investigate whether, and to what extent, the merger parties’ loss accrual transparencies are related to the market’s valuation of the acquirer.<br>Temple University--Theses
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Rakestraw, Joseph Raymond. "International Evidence on Product Market Competition and Firm Value." Diss., Virginia Tech, 2015. http://hdl.handle.net/10919/73029.

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Economic theory and empirical research suggests product market competition can result in both positive and negative capital market effects. Specifically, research suggests competition reduces agency costs, but also reduces profitability. I examine the relation between product market competition and firm value in an international setting, focusing on how the relation varies with firm- and country-specific characteristics. I document lower values for firms in more competitive industries. However, the negative relation between competition and firm value is less pronounced for firms with higher firm-level liquidation risk, stronger country-level investor protection mechanisms, and higher firm-level transparency. These findings are consistent with an agency cost benefit resulting from product market competition.<br>Ph. D.
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LARSEN, ALEXANDER, and PONTUS LINDQUIST. "A performance measurement framework for R&D activitiesIncreasing transparency of R&D value contribution." Thesis, KTH, Industriell Management, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-199223.

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To measure the performance of research and development organizations has long been a difficult task and still is partly due to the complex nature of its processes and activities, but also since the outcome in many cases can be seen first after many years. Also, the outcome is dependent on efforts from several other business functions within an organization. There has been a shift in how organizations view R&amp;D, from being technology-push centered, where R&amp;D had full responsibility of all innovations, to collaborating with innovation across functions within a company. Historically, R&amp;D has been considered to be impossible to manage and control, but as the development has taken place R&amp;D is now aligned with an organization’s business strategy. There is a vast amount of literature on performance measurement systems with focus on R&amp;D to access, however, the focus of that research has been on evaluating performance of an entire R&amp;D department or a specific project and not as much can be found on how to evaluate R&amp;D related activities, which is what this thesis centers on. The research in this thesis has been done by conducting a case study at Sandvik Materials Technology’s R&amp;D department in Sandviken, Sweden. Three case study objects have been studied within the case study and these objects are the OCTG project, non-destructive testing and hydraulic &amp; instrumentation tubing. The case study consisted of interviews with employees at various functions within the company, an extensive literature review as well as a review of internal documentation. The result from the case study has been the design of a performance measurement  ramework and its application to the three case study objects, illustrating that it is possible to measure the performance of R&amp;D related activities, thus, enabling a more transparent view of what value R&amp;D contributes with. The framework is created in a way that allows for other organizations with similar settings as the one currently in place at Sandvik Materials Technology to utilize it. Implications from the findings have an impact both from an industrial and research perspective, but also from a sustainability perspective. The industrial implication is that a framework for evaluating and illustrating the performance of a R&amp;D organization on an activity level has been designed. Considering the research aspects, this research contributes to the identified gap in the existing body of knowledge, providing additional knowledge on performance measurement systems on an activity level. From a sustainability perspective the framework enables monitoring and supervising of important processes, which could stimulate employees to undertake necessary actions, potentially leading to reduced negative impact on the environment since a lesser amount of resources and energy is consumed.<br>Att mäta prestationen av forskning- och utvecklingsorganisationer har länge varit en svår uppgift, vilket det fortfarande delvis är på grund av de komplexa processer och aktiviteter som existerar. Detta beror även på att resultatet av forskning och utveckling (FoU) ej synliggörs förrän långt senare. Vidare är resultatet av FoU beroende av insatser från andra funktioner inom en organisation. Det har skett ett skifte i hur organisationer ser på forskning och utveckling, från att tidigare varit drivna av att utveckla teknologier med fullständigt ansvar för innovationer till att nu arbeta med innovation över funktionsgränserna som existerar i en organisation. Historiskt sett har FoU setts som omöjligt att styra och kontrollera men i takt med att skiftet har skett så är forskning och utveckling nu i linje med en organisations affärsstrategi. Litteratur på ämnet prestationsmätningssystem med fokus på FoU finns att tillgå, men fokus i de studierna har varit att utvärdera prestationen av hela FoU-organisationer eller specifika projekt. Desto mindre finns på ämnet hur man utvärderar FoU-relaterade aktiviteter, vilket är fokus i denna studie. Studien i detta arbete har utförts som en fallstudie på Sandvik Materials Technology’s forsknings- och utvecklingsenhet i Sandviken, Sverige. Tre fallstudieobjekt har studerats inom fallstudien och dessa objekt är OCTG-projektet, oförstörande provning och hydraulik- och instrumentrör. Fallstudien har bestått av intervjuer med anställda på diverse funktioner inom företaget och en extensiv genomgång av litteratur har gjorts samt en genomgång av intern dokumentation. Resultatet från fallstudien blev skapandet av ett ramverk för prestationsmätning och en tillämpning på de tre fallstudieobjekten, vilket syftar till att illustrera möjligheten att mäta prestationen av FoU-relaterade aktiviteter. Detta leder till en mer transparent syn på vilket värde forskning och utveckling bidrar med. Ramverket har skapats på ett sätt som möjliggör organisationer med liknande struktur som existerar på Sandvik Materials Technology att utnyttja det. Implikationerna från resultaten har en inverkan både ur ett industriellt perspektiv och ur ett forskningsperspektiv men även ur ett hållbarhetsperspektiv. Den industriella implikationen är att ett ramverk för utvärdering och synliggörande av prestationer av en forsknings- och utvecklingsorganisation på en aktivitetsnivå har skapats. Vid betraktande av forskningsperspektivet så bidrar denna studie till att fylla det identifierade gapet i kunskapsbanken genom att tillföra ytterligare kunskap av prestationsmätning på en aktivitetsnivå. Ramverket möjliggör övervakning och kontroll av viktiga processer, vilket kan motivera anställda att vidta nödvändiga åtgärder, som kan leda till reducerad negativ inverkan på miljön då en mindre mängd resurser och energi används.
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Dossa, Zahir (Zahir A. ). "A development strategy for connecting first-world consumers to third-world producers : integrating value chain transparency into E-commerce design." Thesis, Massachusetts Institute of Technology, 2010. http://hdl.handle.net/1721.1/61158.

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Thesis (M. Eng.)--Massachusetts Institute of Technology, Dept. of Electrical Engineering and Computer Science, 2010.<br>Cataloged from PDF version of thesis.<br>Includes bibliographical references (p. 75-76).<br>Value chain transparency, such as publishing member biographies and profit distribution, can be a powerful tool in increasing consumer trust and consumer loyalty. This thesis provides a methodology for integrating value chain transparency into Ecommerce site design and makes preliminary findings of the positive influence this strategy has on consumer buying behavior. The design and implementation of integrating value chain information within an E-commerce site is demonstrated through the development of theargantree.com. The Argan Tree is a cooperative of 18 women based in southwestern Morocco who produce argan oil. theargantree.com connects these producers to consumers in the U.S. to sell this oil for its culinary and cosmetic benefits. The implications of this study can transform the cooperative landscape, which is often marked by low wages, a lack of accountability, and difficulty competing in high-end markets. By equipping these organizations with the Internet-based strategies proposed, cooperatives can overcome these challenges and serve as organizations capable of real poverty-alleviation. While the direct application of this thesis is aimed at producer cooperatives of under-privileged populations, the underlying theories and findings can support any retail organization.<br>by Zahir Dossa.<br>M.Eng.
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Francisco, Luís Cláudio de Almeida. "O contributo da auditoria pública para a Good Governance." Master's thesis, Instituto Superior de Ciências Sociais e Políticas, 2019. http://hdl.handle.net/10400.5/18939.

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Dissertação de Mestrado em Gestão e Políticas Públicas<br>Este trabalho visa discutir o papel das ISC enquanto entidades de auditoria pública, e qual o seu contributo para a good governance. Das diversas pesquisas bibliográficas efetuadas, apurou-se que a good governance é tida como uma forma de governação, boa, que assenta em participação pública, em transparência, responsabilização, respeito, cumprimento da lei e satisfação das necessidades das populações, onde se basearia a força do desenvolvimento social. Face aos objetivos de trabalho definidos, foi assim produzido e aplicado um guião de entrevista a vários intervenientes qualificados de auditoria pública, tendo-se recolhido opinião, experiências e visão sobre o modo como a good governance acontece hoje em Portugal, nomeadamente quanto à transparência da governação, quanto acautela os riscos da atividade pública e quanto permite a aplicação da accountability. A utilização e aplicação de auditoria pública, facilitará o processo de criação de valor e confiança pública de toda uma comunidade. De acordo com a literatura de referência e com os entrevistados, a auditoria de contexto público tem um papel determinante na concretização da good governance. De resto, vários organismos internacionais de referência (OCDE, ONU, FMI, Banco Mundial, entre outros) perseguem e fomentam a prática da good governance, não só, mas também, com recurso ao reforço de práticas e procedimentos de auditoria pública, fazendo relevar o papel complementar entre a produção de auditorias de compliance e de auditorias de performance. Das entrevistas aos intervenientes qualificados nestas matérias, foram obtidos importantes contributos, em especial de reforço da prática da good governance através da auditoria pública e dos relatórios produzidos por esta, reforçando assim a cidadania.<br>This paper aims to discuss the role of SAIs as public audit entities, and is contribution to good governance. From the various bibliographical studies carried out, it was found that good governance is considered as a good form of governance, based on public participation, transparency, accountability, respect, compliance with the law and meeting the needs of the population for social development. In view of the defined work objectives, an interview guide was produced and applied to a number of qualified interviewees which used public audit. Their opinions, experiences and insights were collected on how good governance occurs; how it is transparent and of much to guard against the risks of public activity and how much it allows the application of accountability today in Portugal. The public audit outcome will be to create public value and trust for an entire community. According to the reference literature and the interviewees, the public context audit plays a decisive role in the achievement of good governance. In addition, several international reference organizations (OECD, UN, IMF, World Bank, among others) pursue and foster good governance not only, but also through the reinforcement of public auditing practices and procedures, regarding the complementary role between the production of compliance audits and performance audits. From the interviews with the qualified actors in these matters, important contributions were obtained, in particular to reinforce the practice of good governance through public auditing and the reports produced by it, thus reinforcing citizenship.<br>N/A
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Hassan, Mohamat Sabri. "The information quality of derivative disclosure in corporate annual reports of Australian firms in the extractive industries." Thesis, Queensland University of Technology, 2004. https://eprints.qut.edu.au/15962/1/Mohamat_Sabri_Hassan_Thesis.pdf.

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Recent events in the business world have focused attention on the importance of high quality financial reporting. Of particular interest is where the collapse of prominent companies such as Baring Plc. was due to the company's involvement with derivative instruments. In Australia, some derivative instruments are not recognised in the balance sheet. However, the Australian accounting standard AASB 1033 Presentation and Disclosure of Financial Instruments requires extensive disclosures to overcome the lack of guidance with regard to the recognition and measurement. Therefore, AASB 1033 may be regarded as a high quality disclosure standard. This thesis investigates the transparency or information quality of derivative disclosures of Australian firms in the extractive industries using 1998 to 2001 financial reports. The extractive industries play a major role in the Australian economy, where they generated exports worth more than A$30billion in 2000 to 2002 (Department of Foreign Affairs and Trade, 2003a and 2003b). Further, firms in the extractive industries extensively use derivative instruments for hedging purposes (Berkman, Bradbury, Hancock and Innes, 1997). The objective of this study is, first, to examine the relationship between the transparency or disclosure quality of derivative information and firm characteristics. Second, this study investigates the value relevance of derivative disclosures in particularly hedge information, net fair value information and risk information. Quality is measured based on a disclosure index developed from AASB 1033 Presentation and Disclosure of Financial Instruments. A finding of concern is that the majority of firms in this study provide less than complete information and therefore enforcement power is required to ensure compliance (Kothari, 2000) Prior studies have related disclosure quality of accounting information with firm characteristics but no attempt has been made to relate those characteristics with the disclosure quality of derivative instruments. The current study contributes to the literature by examining the relationship between firm characteristics and the quality of derivative disclosures. Firm characteristics investigated are size, profitability, price-earnings ratio, market-to-book ratio, research and development activity, auditor, debt-to-equity ratio and type of extractive firm. This study finds that the variables, firm size, price-earnings and debt-to-equity ratios are associated with the disclosure quality of derivative information. To a lesser extent, the variables, market-to-book ratio and profitability, are also associated with disclosure quality. High disclosure quality has been argued to lead to a reduction in the cost of debt (Sengupta, 1998) and equity (Botosan, 1997), resulting in higher security prices (Miller and Bahnson, 2002). The results of this study indicate that high quality derivative information, as represented by the disclosure index, is value relevant. Market participants do consider hedge information and risk information components as important for decision-making. However, examining the specific information disclosed in the financial statements indicate that some of the disclosed information such as the unrealised gain or loss on financial assets and liabilities and off-balance sheet derivative financial instruments are not significant. These results contribute to the value relevance literature as this study focuses on the extractive industries which have been neglected in the literature. This study provides important information for standard setters and regulators for future directions in developing accounting standards and is particularly relevant for the impending adoption of International Accounting Standards.
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Hassan, Mohamat Sabri. "The information quality of derivative disclosure in corporate annual reports of Australian firms in the extractive industries." Queensland University of Technology, 2004. http://eprints.qut.edu.au/15962/.

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Recent events in the business world have focused attention on the importance of high quality financial reporting. Of particular interest is where the collapse of prominent companies such as Baring Plc. was due to the company's involvement with derivative instruments. In Australia, some derivative instruments are not recognised in the balance sheet. However, the Australian accounting standard AASB 1033 Presentation and Disclosure of Financial Instruments requires extensive disclosures to overcome the lack of guidance with regard to the recognition and measurement. Therefore, AASB 1033 may be regarded as a high quality disclosure standard. This thesis investigates the transparency or information quality of derivative disclosures of Australian firms in the extractive industries using 1998 to 2001 financial reports. The extractive industries play a major role in the Australian economy, where they generated exports worth more than A$30billion in 2000 to 2002 (Department of Foreign Affairs and Trade, 2003a and 2003b). Further, firms in the extractive industries extensively use derivative instruments for hedging purposes (Berkman, Bradbury, Hancock and Innes, 1997). The objective of this study is, first, to examine the relationship between the transparency or disclosure quality of derivative information and firm characteristics. Second, this study investigates the value relevance of derivative disclosures in particularly hedge information, net fair value information and risk information. Quality is measured based on a disclosure index developed from AASB 1033 Presentation and Disclosure of Financial Instruments. A finding of concern is that the majority of firms in this study provide less than complete information and therefore enforcement power is required to ensure compliance (Kothari, 2000) Prior studies have related disclosure quality of accounting information with firm characteristics but no attempt has been made to relate those characteristics with the disclosure quality of derivative instruments. The current study contributes to the literature by examining the relationship between firm characteristics and the quality of derivative disclosures. Firm characteristics investigated are size, profitability, price-earnings ratio, market-to-book ratio, research and development activity, auditor, debt-to-equity ratio and type of extractive firm. This study finds that the variables, firm size, price-earnings and debt-to-equity ratios are associated with the disclosure quality of derivative information. To a lesser extent, the variables, market-to-book ratio and profitability, are also associated with disclosure quality. High disclosure quality has been argued to lead to a reduction in the cost of debt (Sengupta, 1998) and equity (Botosan, 1997), resulting in higher security prices (Miller and Bahnson, 2002). The results of this study indicate that high quality derivative information, as represented by the disclosure index, is value relevant. Market participants do consider hedge information and risk information components as important for decision-making. However, examining the specific information disclosed in the financial statements indicate that some of the disclosed information such as the unrealised gain or loss on financial assets and liabilities and off-balance sheet derivative financial instruments are not significant. These results contribute to the value relevance literature as this study focuses on the extractive industries which have been neglected in the literature. This study provides important information for standard setters and regulators for future directions in developing accounting standards and is particularly relevant for the impending adoption of International Accounting Standards.
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Wiklund, Daniel, Samuel Sölgén, and Oskar Olsson. "Swedish Companies´ Perception of Quarterly Reports." Thesis, Mälardalen University, School of Sustainable Development of Society and Technology, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-749.

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<p>Aim of the Thesis: To investigate from a company’s perspective if the pressure for companies to produce quarterly reports has turned away their attention from working towards long-term value creation. The companies investigated are listed on the large-cap section on the Swedish stock exchange (OMX Nordic Exchange Stockholm AB).</p><p>Methodology: A quantitative approach has been used and empirical data has been collected through questionnaires. The data has been analyzed and presented with descriptive statistics.</p><p>Theoretical Perspectives: A literature review has been conducted and resulted in a theoretical framework illustrating the concepts of quarterly reporting, long-term value creating, short-termism and forecasting.</p><p>Empirical data: The empirical data was collected by distributing questionnaires to the companies listed on the large-cap section of the OMX.</p><p>Conclusion: Companies listed on the large cap section of the OMX do not perceive that the pressure to produce quarterly reports affects them in a negative way. The study also showed that many companies lack awareness of the risks associated with short-termism.</p>
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Xu, Li. "Two Essays in Finance: Analyzing the Value of Cash to U.S. and Non-U.S. Firms and Institutional Trading in Stock Index Futures." ScholarWorks@UNO, 2014. http://scholarworks.uno.edu/td/1840.

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In the first chapter, we analyze the role of market development, risk premium, and transparency as factors influencing the value of cash in firms listed as American Depository Receipts. Based on the method by Pinkowitz and Williamson (2002), our primary results are as follows. The market value of cash is greater on average for ADR firms than for U.S. firms, and within the ADR sample the value of cash is greater for firms based in less developed countries after 2007 financial crisis but not before. Together, the results suggest that the market development is especially important during more volatile periods. Further, the value of cash is negatively associated with the market risk premium. In addition, the relation between insider trading law execution and the value of cash is statistically insignificant for all periods, but corporate-level transparency as measured by the number of analysts is weakly negatively related to ADR firms’ cash value before 2007 after controlling for the fixed effects. The second chapter attempts to assess the relative importance of superior information and hedging in institutional trading in equity index futures in the Taiwan Futures market for the sample period of January to June 2012. Based on the methodology by Llorente, Michaely, Saar, and Wang (2002), we find that, for the market as a whole, significant informed trading or hedging frequently occur, and the opening minutes tend to be associated with a greater portion of trading motivated by hedging. More important to our purpose, for foreign institutions the absolute value of institutional order imbalance tends to be greater on days when the overall market’s informed trading is greater in the cases of regular contract on Taiwan composite index futures and electronic index futures, but for the dealer and domestic fund groups trading is not correlated with the overall market’s informed trading or hedging. An additional analysis of the relation between past institution trades and current returns provides some evidence implying institutions are informed, but the evidence can also be interpreted as their trades, which account for more than half of the overall trading, having an impact on subsequent trades.
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Books on the topic "Transparency value"

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Buell, Ryan W. Creating reciprocal value through operational transparency. Harvard Business School, 2014.

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Uganda. Office of the President. Directorate for Ethics and Integrity. The national ethical value policy implementation plan. Office of the President, Directorate for Ethics and Integrity, 2015.

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Marcel, Fratzscher, and European Central Bank, eds. Social value of public information: Testing the limits to transparency. European Central Bank, 2007.

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Svensson, Lars E. O. Social value of public information: Morris and Shin (2002) is actually pro transparency, not con. National Bureau of Economic Research, 2005.

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C, Havens John, ed. Tactical transparency: How leaders can leverage social media to maximize value and build their brand. Jossey-Bass, 2009.

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Uganda. Office of the President. Directorate for Ethics and Integrity. The national ethical values policy. Office of the President, Directorate for Ethics and Integrity, 2013.

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Molenaar, Keith R., and Daniel Tran. Practices for Developing Transparent Best Value Selection Procedures. Transportation Research Board, 2015. http://dx.doi.org/10.17226/22192.

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Méndez, Arturo Ortiz. Visión de Zacatecas: Ensayos para construir el futuro. Universidad Autónoma de Zacatecas, 2002.

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Gebler, David. The 3 power values: How commitment, integrity, and transparency clear the roadblocks to performance. Jossey-Bass, 2012.

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González Camarena, Gerardo, 1952- author, ed. El cansancio ciudadano de la corrupción en México: Instituciones líquidas y garantismo. Editorial Fontamara, 2014.

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Book chapters on the topic "Transparency value"

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Dexe, Jacob, Ulrik Franke, Anneli Avatare Nöu, and Alexander Rad. "Towards Increased Transparency with Value Sensitive Design." In Artificial Intelligence in HCI. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-50334-5_1.

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Brell-Cokcan, Sigrid, Sven Stumm, Lukas Kirner, and Elisa Lublasser. "Transparency and Value of Data in Construction." In The Monetization of Technical Data. Springer Berlin Heidelberg, 2023. http://dx.doi.org/10.1007/978-3-662-66509-1_30.

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Lahme, Georg, and Volker Klenk. "Telling the Backstory: Transparency in Global Value Chains." In CSR, Sustainability, Ethics & Governance. Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-12142-0_17.

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Ruff, Katherine. "9. The Role of Intermediaries in Social Accounting: Insights from Effective Transparency Systems." In Accounting for Social Value. University of Toronto Press, 2013. http://dx.doi.org/10.3138/9781442694453-011.

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Kalkanci, Basak. "Value of Transparency Commitments for Promoting Responsible Supply Chains." In Responsible and Sustainable Operations. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-60867-4_4.

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Hides, Mick, Alex Connock, and Gordon Fletcher. "The value of transparency, sharing, customisation, boldness and openness." In Strategic Digital Transformation. Routledge, 2019. http://dx.doi.org/10.4324/9780429020469-12.

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Fletcher, Gordon, and Marie Griffiths. "The value of transparency, sharing, customisation, boldness and openness." In Strategic Digital Transformation, 2nd ed. Routledge, 2025. https://doi.org/10.4324/9781032668932-13.

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Lohne, Jardar, and Knud Mohn. "On Silos and Transparency in Construction Industry Materials Value Chains." In SDGs in Construction Economics and Organization. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-25498-7_25.

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Ledgerwood, Alison, Courtney K. Soderberg, and Jehan Sparks. "Designing a study to maximize informational value." In Toward a more perfect psychology: Improving trust, accuracy, and transparency in research. American Psychological Association, 2017. http://dx.doi.org/10.1037/0000033-003.

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Mogos, Maria Flavia, and Giuseppe Fragapane. "Ways to Circular and Transparent Value Chains." In IFIP Advances in Information and Communication Technology. Springer Nature Switzerland, 2022. http://dx.doi.org/10.1007/978-3-031-16411-8_45.

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AbstractThe purpose of this paper is to increase the knowledge about the implementation of circularity and other sustainability approaches in value chains. The objective is to develop roadmaps for the implementation of digital Circular manufacturing (CMA) and Social-life cycle (S-LCA) assessments in Textile and Clothing (TC) value chains. Implementing these digital assessments in TC value chains can increase their transparency, by validating that product manufacturing safeguards worker wellbeing and the environment. TC is one of the sectors with most critical social and environmental impacts. The roadmaps were developed through a Design Science methodology, combining: i) case studies to understand the practical problem, ii) literature study on CMA and S-LCA to develop the roadmaps, and iii) action research to iteratively apply the roadmaps to the cases and refine them with participants in an EU project, representing the entire TC value chain. The EU project is developing digital sustainability assessments with Blockchain functionality for increased data trustworthiness. This study aims to contribute to theory, practice, and public policies by providing a validated overview of the status, barriers, goals, and systematic activities for the implementation of CMA and S-LCA in TC value chains and for increased sustainability.
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Conference papers on the topic "Transparency value"

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Shen, Hong, Wesley H. Deng, Aditi Chattopadhyay, Zhiwei Steven Wu, Xu Wang, and Haiyi Zhu. "Value Cards." In FAccT '21: 2021 ACM Conference on Fairness, Accountability, and Transparency. ACM, 2021. http://dx.doi.org/10.1145/3442188.3445971.

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Cheng, Peiyao, and Ruth Mugge. "The Value of Transparency for Designing Product Innovations." In Design Research Society Conference 2016. Design Research Society, 2016. http://dx.doi.org/10.21606/drs.2016.34.

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Dotan, Ravit, and Smitha Milli. "Value-laden disciplinary shifts in machine learning." In FAT* '20: Conference on Fairness, Accountability, and Transparency. ACM, 2020. http://dx.doi.org/10.1145/3351095.3373157.

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Milli, Smitha, Luca Belli, and Moritz Hardt. "From Optimizing Engagement to Measuring Value." In FAccT '21: 2021 ACM Conference on Fairness, Accountability, and Transparency. ACM, 2021. http://dx.doi.org/10.1145/3442188.3445933.

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Popovic, Tomo, Srdjan Krco, Nemanja Misic, Aleksandra Martinovic, and Ivan Jovovic. "Blockchain-Based Transparency and Data Provenance in the Wine Value Chain." In 2022 26th International Conference on Information Technology (IT). IEEE, 2022. http://dx.doi.org/10.1109/it54280.2022.9743541.

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Miatton, Federico, and Laura Amado. "Fairness, Transparency and Traceability in the Coffee Value Chain through Blockchain Innovation." In 2020 International Conference on Technology and Entrepreneurship - Virtual (ICTE-V). IEEE, 2020. http://dx.doi.org/10.1109/icte-v50708.2020.9113785.

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Becker, Luc. "How Transparency and Value Affect Platform Workers’ Workaround Use and Continuance Intention." In Hawaii International Conference on System Sciences. Hawaii International Conference on System Sciences, 2025. https://doi.org/10.24251/hicss.2025.471.

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Yurrita, Mireia, Dave Murray-Rust, Agathe Balayn, and Alessandro Bozzon. "Towards a multi-stakeholder value-based assessment framework for algorithmic systems." In FAccT '22: 2022 ACM Conference on Fairness, Accountability, and Transparency. ACM, 2022. http://dx.doi.org/10.1145/3531146.3533118.

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Wu, Stephen Tze-Inn, Daniel Demetriou, and Rudwan Ali Husain. "Honor Ethics: The Challenge of Globalizing Value Alignment in AI." In FAccT '23: the 2023 ACM Conference on Fairness, Accountability, and Transparency. ACM, 2023. http://dx.doi.org/10.1145/3593013.3594026.

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Al-Sartawi, Abdalmuttaleb M. A. Musleh. "ASSESSING THE RELATIONSHIP BETWEEN INFORMATION TRANSPARENCY THROUGH SOCIAL MEDIA DISCLOSURE AND FIRM VALUE." In International Conference Web Based Communities and Social Media 2019. IADIS Press, 2019. http://dx.doi.org/10.33965/wbc2019_201908l039.

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Reports on the topic "Transparency value"

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Langlais, Pierre-Carl. Research transparency. Comité pour la science ouverte, 2024. https://doi.org/10.52949/61.

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A 2016 survey by Nature showed that 70% of researchers have failed to reproduce an experiment by someone else. Half of the respondents have even failed to reproduce their own experiment. This is not a new phenomenon. In 1966, it was estimated that 73% of publications in psychology delivered invalid conclusions. Science historians have highlighted that even well-known experiments and scientific findings relied on inadequate demonstrations. The reproducibility crisis has drawn an unprecedented public attention to long-standing issues of data management, reporting and workflows that equally concern non-experimental disciplines. Verifiability and accessibility to primary sources and materials are fundamental issues for fields like history, the humanities or medicine. Disciplines involved with policy regulations and social debates may require some form of “value transparency” to help contextualize the research. The lack of transparency of the editorial and curation process in scholarly publication negatively affects the other forms of research transparency as it creates a large range of problematic incentives. Open science has recently become the leading framework for implementing good practices, and norms of research transparency. Community initiatives like the TOP Guidelines (2014) aim to integrate transparency standards at all the stages of the research lifecycle. Major reforms include the generalization of data sharing, the implementation of extended citation standards, the pre-registration of studies and analysis plan and the development of open editorial policies. On a broader scale, the development of open science infrastructures have contributed to relieve individual researchers from some key tasks of data maintenance. Common and interoperable infrastructures ensure that transparency is not only a scientific value but a concrete ethical framework embedded in the daily work of research.
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OShaughnessy, Eric J., and Robert M. Margolis. The Value of Transparency in Distributed Solar PV Markets. Office of Scientific and Technical Information (OSTI), 2017. http://dx.doi.org/10.2172/1399362.

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Kahn, Michael, Toan Ong, Juliana Barnard, and Julie Maertens. Building PCOR Value and Integrity with Data Quality and Transparency Standards. Patient-Centered Outcomes Research Institute (PCORI), 2018. http://dx.doi.org/10.25302/3.2018.me.13035581.

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Seybold, Patricia. A Call for Accounting Transparency: The Value of Customers and Brands. Patricia Seybold Group, 2005. http://dx.doi.org/10.1571/psgp3-28-02cc.

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Grennan, Matthew, and Ashley Swanson. Transparency and Negotiated Prices: The Value of Information in Hospital-Supplier Bargaining. National Bureau of Economic Research, 2016. http://dx.doi.org/10.3386/w22039.

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Svensson, Lars E. O. Social Value of Public Information: Morris and Shin (2002) Is Actually Pro Transparency, Not Con. National Bureau of Economic Research, 2005. http://dx.doi.org/10.3386/w11537.

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Otálvaro-Ramírez, Susana, Carlos Scartascini, and Jorge M. Streb. Transparency and Government Reputation: An Experiment on Signaling. Inter-American Development Bank, 2025. https://doi.org/10.18235/0013390.

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Transparency initiatives are well-known tools to foster trust and empower citizens. To explain why some governments introduce them but others do not, we model these initiatives as a signal that complements the information provided by visible government performance and conduct a randomized survey experiment in the City of Buenos Aires, Argentina, where the incumbent mayor made a set of post-electoral promises. In a setting with relatively high trust priors, our results show that these initiatives matter in shaping citizens' perceptions of the reputation of the government. We find, however, strong heterogeneity among three groups of citizens. A group unfamiliar with the policy was impervious to treatment: they seem to react to deeds, not words, and have, on average, lower initial trust. The treatment effects are entirely through those vaguely familiar with the promises, closing the average gap in trust with those familiar with the promises. More generally, our study suggests that transparency initiatives may be an effective signal, though their informational value may be more limited than visible public performance.
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Avis, William. Value for Money of Different CSO Delivery Options. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/k4d.2022.087.

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Value for Money (VfM) is a concept that broadly defines how to maximise and sustain equitable and quality outputs, outcomes and impact for a given level of resources. VfM is a frequently misunderstood term, often associated with complex economic analysis methods. The literature reviewed in this report shows no clear consensus concerning how VfM should be defined. This rapid literature review collates available literature on the value for money of different CSO delivery options. It draws on a diverse range of sources from academic and grey literature. The review draws heavily on a number of sources including Coffey (2015), Laws and Valters (2021) and INTRAC (2020).Despite a range of definitions of VfM being developed and refined, there exist a dearth of detailed attempts to understand how best to conceptualise, measure and manage VfM for programmes which aim to be adaptive.How VfM is interpreted continues to evolve, for example, the Independent Commission for Aid Impact has broadened how VfM is assessed by requiring different types of accountability and transparency commitments to ensure that CSOs use funding responsibly (ICAI, 2018).The availability of VfM evidence across many funding arrangements is lacking or incomplete. Additionally, while the effectiveness and impact of specific funding mechanisms was typically explored and assessed in the literature, the relationship between the design and execution of the broader funding arrangement in relation to VfM was usually inferred rather than explicitly assessed.
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Otálvaro-Ramírez, Susana, Carlos Scartascini, and Jorge M. Streb. Post-electoral Promises and Trust in Government: A Survey Experiment on Signaling. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0004811.

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Transparency initiatives are well-known tools introduced to foster trust and empower citizens. To explain why some governments introduce them but others do not, in a theoretical model we interpret these initiatives as a signal that complements the information already provided by visible government performance. To analyze how citizens react to these initiatives, we conducted a randomized survey experiment in the City of Buenos Aires, Argentina, where the incumbent mayor made a set of post-electoral promises. Our results show that post-electoral promises matter in shaping citizens perceptions about the trustworthiness of the government. We find strong heterogeneity among three groups of citizens. A group unfamiliar with the policy was impervious to treatment: they seem to react to deeds, not words, and have low trust on average. The treatment effects are entirely through those vaguely familiar with the promises, closing the average gap in trust with those familiar with the promises. More generally, our study suggests that transparency initiatives may be an effective signal in a setting with some initial trust. Still their informational value may be more limited than visible public performance.
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Peters, B. Guy. Civil Registration and Vital Statistics as a Tool to Improve Public Management. Inter-American Development Bank, 2016. http://dx.doi.org/10.18235/0007019.

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This paper sets forth a theoretical discussion of a number of specific benefits that can arise through the expansion of civil registration and vital statistics (CRVS) as a way to improve public sector management. It posits that CRVS can be the main source of information to improve policy planning and coordination, as well as increasing transparency and preventing corruption and fraud, among other key features of public sector management. CRVS may supplement the census and other conventional instruments for collecting personal and demographic information on society. The paper also discusses practical ways to maximize the benefits of CRVS and the potential value of civil registration by opening a discussion on the costs and benefits of an expanded utilization of CRVS.
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