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Dissertations / Theses on the topic 'Transparency value'

Author: Grafiati

Published: 2 June 2025

Last updated: 31 July 2025

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1

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 glo

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2

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 merge

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3

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 fi

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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&D, from being technology-push centered, where R&D had full responsibility of all innovations, to collaborating with innovation across functions within a company. Historically, R&amp

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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 imp

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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

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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 re

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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 re

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9

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 res

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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 vol

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Schie, Espen. "Sovereign wealth funds’ investment impact on firm values: a study in view of SWF transparency, IFSWF membership, SWF funding source, open market transactions, domestic and foreign targets, deal value and acquired target stake." reponame:Repositório Institucional do FGV, 2016. http://hdl.handle.net/10438/17318.

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Submitted by Espen Schie (schie.espen@gmail.com) on 2016-10-16T12:10:49Z No. of bitstreams: 1 2015-16_S2-26278-16-Espen_Schie FGV.pdf: 3207969 bytes, checksum: cbdb1bbe909765f1d984b14ff8673810 (MD5)<br>Rejected by Ana Luiza Holme (ana.holme@fgv.br), reason: Dear Espen, Unfortunately, your thesis is different from the guidelines that must be the FGV thesis. I will send to you by email the model for you to follow. All work must be done using the standards defined by ABNT or APA (American Psychology Association): http://bibliotecadigital.fgv.br/site/bkab/normalizacao. best. Ana

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Nash, Julie. "Early Adoption Dynamics Of Private Sustainability Governance Initiatives: A Case Study Of The Marine Cultured-Pearl Industry." ScholarWorks @ UVM, 2015. http://scholarworks.uvm.edu/graddis/389.

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We are witnessing a time of unprecedented human impact on the natural environment. Coral reefs, one of the most biologically diverse and productive ecosystems, are at the forefront of enduring these human impacts. Despite widespread recognition of coral reef degradation, counter measures have not reached a scale to offset the threat. The magnitude of this and other environmental issues call for a deeper understanding of the role the private sector can play in sustainable development. In response to environmental pressures and the shortcomings of global-scale governance, private sustainability

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Kristianson, Micaela, Karolina Lenander, and Jelena Tolo. "Ny standard - Nytt resultat : IAS 1 ”Utformning av finansiella rapporter”." Thesis, Uppsala University, Department of Business Studies, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-9490.

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<p>Sedan 2005 har tillämpning av den internationella standarden IFRS/IAS varit obligatoriskt för alla svenska noterade bolag i deras koncernredovisning. Trots det relativt nya införandet av standarden sker hela tiden ändringar och tillägg i rekommendationerna. I januari 2009 kommer en ny reviderad version av standarden IAS 1 ”Utformning av finansiella rapporter”. Den nya versionen innebär att även de transaktioner som tidigare enbart redovisats direkt mot eget kapital, och som inte är hänförliga till ägarna, nu ska redovisas över resultaträkningen. Detta innebär bland annat att fler orealisera

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Kuznecovs, Mihails. "Examination of energy sector : the implications and effects of financing for innovations, corporate governance for company value, and resource abundance and corruption for investment attractiveness." Thesis, Brunel University, 2012. http://bura.brunel.ac.uk/handle/2438/7027.

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In this dissertation, the examination of energy sector development is presented. The purpose is to understand and highlight the importance of financing access for innovation activities, along with the business transparency necessary for firm value and the impact of corruption on capital investments in energy companies. Globally, long-term energy confidence is dependent on energy security and supply. Based on our empirical estimations, we expect there to be an increasing need for understanding financing innovations in the European energy industry. We expect more support for corporate governance

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Stoltenberg, Christian. "Money talks and matters." Doctoral thesis, Humboldt-Universität zu Berlin, Wirtschaftswissenschaftliche Fakultät, 2009. http://dx.doi.org/10.18452/16022.

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Wie sollten Zentralbanken Geldpolitik gestalten und der Öffentlichkeit kommunizieren, um die Ökonomie bestmöglich zu stabilisieren? Diese Dissertation, bestehend aus drei selbständigen Essays in dynamischer Makroökonomik, widmet sich in erster Linie dem normativen Aspekt von Geldpolitik. Das Hauptresultat im ersten Essay ist, dass bei idiosynkratischen Risiko die öffentliche Bekanntgabe von Informationen zu aggregierten Risiko einen negativen Effekt auf die soziale Wohlfahrt haben kann: durch die Veröffentlichung von Informationen zu nicht-versicherbaren aggregierten Risiko werden d

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Gueguen, Simon. "Contribution à l'étude des conséquences économiques des divulgations d'information en matière de franchissements de seuils de contrôle." Thesis, Paris Sciences et Lettres (ComUE), 2016. http://www.theses.fr/2016PSLED044/document.

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La question du niveau optimal de transparence sur les marchés financiers a trouvé un terrain de débat exemplaire : celui de la propriété économique des sociétés cotées. La conception de nouveaux produits financiers et le développement de stratégies activistes ont provoqué une remise en question des règles de déclaration de franchissements de seuils de contrôle. Cette thèse analyse les conséquences économiques des évolutions réglementaires, évalue la pertinence des déclarations de l’acquéreur, et propose un nouveau cadre conceptuel intégrant la possibilité de comportements stratégiques des acte

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Afo, Sabi Kasséré. "La transparence des élections en droit public africain, à partir des cas béninois, sénégalais et togolais." Thesis, Bordeaux 4, 2013. http://www.theses.fr/2013BOR40007/document.

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Souvent prônée au regard de l’abondant discours politique et juridique dont elle fait l’objet, mais en même temps fréquemment et subtilement « torpillée », « combattue », la transparence des élections est l’une de ces notions-méridien des temps modernes.La présente thèse lève ainsi le voile sur ce que, quelle qu’en soit la forme, cette notion est tout logiquement reprise − et tant bien que mal consolidée ou en voie de consolidation − dans l’ordre juridique interne des différents États, notamment africains et tente de faire prendre conscience que, à l’analyse, une telle consécration, ou le cas

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SAMVAT, TARA. "The influence of authenticity and transparency- How authenticity and transparency become integral values of newly established fashion companies business models." Thesis, Högskolan i Borås, Institutionen Textilhögskolan, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-18139.

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Abstract Purpose: The purpose of this study is to investigate how the socio-cultural forces, authenticity and transparency, have become integral parts of newly established fashion companies’ business model in Sweden. Previous researches have focused on how to redesign conventional fashion companies´ business models. From an academic approach, the problem discussion emphasize on lacking research in how newly established fashion companies have made authenticity and transparency integral parts in their business model. The purpose has been answered by asking the following questions; How have authe

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Ali, Salim Augusto Amed. "Relações com investidores e geração de valor: um estudo das percepções de profissionais da área de RI, analistas de investimentos e de investidores individuais no Brasil." Universidade Presbiteriana Mackenzie, 2010. http://tede.mackenzie.br/jspui/handle/tede/510.

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Made available in DSpace on 2016-03-15T19:25:27Z (GMT). No. of bitstreams: 1 Salim Augusto Amed Ali.pdf: 1908550 bytes, checksum: 7095064d1ba3cd28c835632bfe5ac730 (MD5) Previous issue date: 2010-08-16<br>Fundo Mackenzie de Pesquisa<br>This study aimed to gather the perceptions of three audiences in specific, about their understanding on the generation of value through the activity of Investor Relations in Brazilian listed companies. The first group, consisting of 16 professionals and experts in Investor Relations and the second group, comprised of 11 investment analysts and portfolio manager

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Kristjónsdóttir, Marta Karen. "Shaping the Climate Action trajectory within the Fashion Industry : a case study of a Small Medium Sized Enterprise." Thesis, Uppsala universitet, Naturresurser och hållbar utveckling, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-388637.

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The apparel and footwear industry’s contribution to global greenhouse gas (GHG) emissions is one of the fifth largest per industry, equal to that of livestock, after electricity and heat, oil and gas, agriculture, and transportation (Ellen MacArthur Foundation, 2017). For industry-wide emissions reduction, investing in renewable energy and energy efficiency programs across highest impacting life cycle phases offer the most effective solution. However, identifying the highest impacting life cycles phases shows varied results depending on the particular type of business model under examination.

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Weis, Jan. "Transparency and Objectivity in Contemporary News Journalism : A Meta-study of Ethical Ideals." Thesis, Södertörns högskola, Journalistik, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-45795.

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This theoretical master’s dissertation explores the cleavage between how audiences and journalists perceive transparency and objectivity through the following research questions: “Can transparency be understood independently of objectivity, or can it be included in a model of objectivity?”, “What are the underlying interests with normative concepts like objectivity and transparency, and what drives the process of replacing objectivity with transparency?” and “Can transparency replace objectivity’s dominance as ethical ideal in journalism?”. The questions are studied through a comparative resea

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Silver, Derigan A. Walden Ruth C. "National security and transparency the legal frameworks and factors federal courts use to balance competing democratic values /." Chapel Hill, N.C. : University of North Carolina at Chapel Hill, 2009. http://dc.lib.unc.edu/u?/etd,2267.

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Thesis (Ph. D.)--University of North Carolina at Chapel Hill, 2009.<br>Title from electronic title page (viewed Jun. 26, 2009). "... in partial fulfillment of the requirements for the degree of Doctor of Philosophy in the School of Journalism and Mass Communication." Discipline: Journalism and Mass Communication; Department/School: Journalism and Mass Communication, School of.

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Singh, Noopur. "Analysing the behavioural barriers to transparency in the upstream textile supply chain : A cultural orientation lens on behaviours." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-23476.

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Transparency within the supply chain has become a key priority for textile brands in response to the growing stakeholder concerns around social and environmental impacts of the textile value chain. Textile industry is extremely labour dependent and adds massively to the environmental degradation, adding on to this the highly complex and scattered global supply chain network makes it more difficult for brands to implement transparency in their supply base. Due to the low-cost labour in developing countries, the majority of the textile suppliers is located in South Asia, where the cultural value

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Jaimes, Pulido Carlos Efrain. "GIRH, Gobernanza e Integridad en los Organismos Operadores de Agua, Caso: OPDAPAS Valle de Bravo." Tesis de maestría, Universidad Autónoma del Estado de México, 2018. http://hdl.handle.net/20.500.11799/98967.

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El agua es el recurso vital para todos los seres vivos que habitamos este planeta, y aunque aproximadamente tres cuartas partes de la superficie del planeta están cubiertas por agua, de ésta solo el 2.5% es agua dulce (CONAGUA, 2015), sin embargo, no toda es apta para consumo humano. Derivado del creciente aumento demográfico, el agua se ha vuelto un elemento de suma importancia para la salud y la vida, haciendo de éste problema una crisis hídrica, aunque el principal problema no es la escasez, sino la falta de gestión y de gobernanza del agua para una población en constante crecimiento (WGF,

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Lamare, Julia de. "Análise de impacto regulatório no direito ambiental : limites e possibilidades." reponame:Repositório Institucional do FGV, 2015. http://hdl.handle.net/10438/15981.

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Submitted by Julia de Lamare (ju_delamare@hotmail.com) on 2016-03-10T14:23:56Z No. of bitstreams: 1 Dissertação Julia de Lamare - versão final 10.03.2016.pdf: 1781385 bytes, checksum: 5e0a14bc6abef953bdd67e2359263eaf (MD5)<br>Approved for entry into archive by BRUNA BARROS (bruna.barros@fgv.br) on 2016-03-16T13:15:30Z (GMT) No. of bitstreams: 1 Dissertação Julia de Lamare - versão final 10.03.2016.pdf: 1781385 bytes, checksum: 5e0a14bc6abef953bdd67e2359263eaf (MD5)<br>Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2016-03-18T13:37:12Z (GMT) No. of bitstreams: 1 Di

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Jagučanskytė, Akvilė. "Informacijos apie aplinką viešumas ir prieinamumas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2010. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2010~D_20100225_141039-41271.

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Šiame magistro baigiamajame darbe autorė analizuoja informacijos apie aplinką viešumo bei prieinamumo teisinius, praktinius bei etinius aspektus. Šio darbo tikslas yra atskleisti visuomenės narių nuomonę apie gerai reglamentuotą informacijos apie aplinką skleidimą bei gavimą. Tyrimas pradedamas teisiniu aspektu. Pabrėžiamos įstatymais reglamentuojamos teisės į informaciją apie aplinką. Atskleidžiami visuomenės narių ypatumai dėl teisės kreiptis į valstybės institucijas gauti informaciją bei valstybės institucijų pareigas skleisti ir viešinti informaciją, ne tik kurios reikalauja visuomenė, be

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Reid, Monique Brigitte. "Communication as a strategic monetary policy tool : an evaluation of the effectiveness of the South African Reserve Bank's communication." Thesis, Stellenbosch : Stellenbosch University, 2011. http://hdl.handle.net/10019.1/17787.

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Thesis (PhD)--Stellenbosch University, 2011.<br>ENGLISH ABSTRACT: The effectiveness of monetary policy depends importantly on the expectations of the private sector, as it is largely through this channel of the transmission mechanism that policy changes are transmitted to long-term interest rates. This has increased the emphasis on the role of central bank communication as a monetary policy tool. Successful communication is essential both to enhance the effectiveness of monetary policy and to build support for the institutional framework within which monetary policy is implemented. While the l

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Wollf, Randy. "The intersection of power, knowledge, shared perspectives, and participatory processes in organizational direction-setting: a study of a church." Thesis, University of British Columbia, 2007. http://hdl.handle.net/2429/196.

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The abuse of power, dominance of certain shared perspectives, and reduction of personal values into so-called organizational core values are problems that plague traditional organizational direction setting. The purpose of this study was to explore how power intersects with the knowledge formation process, shared perspectives, and participatory processes within organizational direction setting. The study used an ethnographic case study approach to focus on a church that went through a yearlong direction setting process. The church had lost its senior pastor and wanted to determine its direct

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Jung, Kyung S. "Corporate governance of NOCs : the case of Korean Olympic Committee." Thesis, Loughborough University, 2013. https://dspace.lboro.ac.uk/2134/13462.

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This study identifies the characteristics of seven key principles of good/corporate governance at three levels: as notions that originated in business; in their applications to sport through systematic review; and in relation to the interpretations given to them in the Olympic Movement. The aims of this study are, thus, to establish and utilise the IOC s definitions/interpretations and operationalisations of corporate and/or good governance developed in a western framework and apply to a non-western NOC, the Korean Olympic Committee (KOC). This study adopts critical realist assumptions which g

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Schutte, Daniël Petrus. "The feasibility of the statement of generally accepted accounting practice for small and medium enterprises / Daniël Petrus Schutte." Thesis, North-West University, 2011. http://hdl.handle.net/10394/4612.

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Governments are becoming increasingly aware of SMEs as economical role players. As a result many initiatives were introduced to address the unique challenges of the SME sector. One of these initiatives was the introduction of a global accounting framework for SMEs by the International Accounting Standards Board entitled the IFRS for SMEs. South Africa became the first country to formally adopt the contents thereof as the Statement of GAAP for SMEs. The adoption of a formal accounting framework by SMEs is however challenged by, amongst other factors, the informal nature of SMEs, limited global

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Tsang, Kowk-Wah, and 曾國華. "Information Transparency and Value of Conclusion - Analysis in Value Reporting." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/89473934726214007871.

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碩士<br>國立交通大學<br>高階主管管理學程碩士班<br>92<br>Financial statements have been the most important tools management uses to communicate with the market all the time. But with the change of economics, the importance of intangible assets increase recently. And it seems that traditional financial reporting fails to address the important value drivers in the New Economy. The information of Value Reporting covers financial and non-financial metrics of performance measurements, historical and future data. It provides a better reporting to the users and motivates enterprises to re-evaluate the informa

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Wang, Ya-xuan, and 王雅萱. "The Association between Fair Value ,Information Transparency and Firm Value." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/66133230859159488019.

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碩士<br>長榮大學<br>經營管理研究所<br>103<br>Motivated by fair value relevance studies, this study examines weather accounting information based on fair value is more value relevant than accounting information based on historical cost. Using data from Taiwan stock markets during 2005-2013, this study finds that assets measured by fair value are more value relevant than assets measured by historical cost. Furthermore, this study does not find that the value relevance of fair value accounting information increases for companies with the high level of accounting transparency. This study finds that the value r

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Wang, Xiaohang 1974. "Tax avoidance, corporate transparency, and firm value." Thesis, 2010. http://hdl.handle.net/2152/ETD-UT-2010-12-2219.

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Tax avoidance that reduces transfers from shareholders to the government is traditionally viewed as value enhancing to shareholders. The agency perspective of tax avoidance, however, suggests that opportunistic managers may exploit the obfuscatory nature of tax avoidance to mask rent extraction. To shed light on these conflicting views, I use a self-constructed opacity index and multiple measures of tax avoidance to examine how corporate transparency relates to tax avoidance. I find that more transparent firms, which potentially have less severe agency problems, avoid more tax relative to thei

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Li, Sin-Cih, and 李焮慈. "Transparency, Pyramid, Cross-Shareholding and Market Value." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/23241401593132189343.

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碩士<br>國立高雄第一科技大學<br>財務管理所<br>92<br>This study investigates the agency problems between the largest shareholders and minority shareholders. We use voting rights and board ratio to measure control rights in Taiwan. At the same time, we bring up new ways to measure the separation of ownership and control. We find that control rights frequently exceed cash flow rights in the electronics industry. Obviously, there is still agency problems in Taiwan. Furthermore, the firm value falls when the control rights exceed cash flow ownership through the use of pyramid and cross-shareholding. However, the f

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Lin, Chia-Yu, and 林家瑜. "Cash Holdings, Information Transparency and Firms’ Value." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/34042052083135541732.

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碩士<br>長榮大學<br>經營管理研究所<br>104<br>Cash, best for filling temporary financing gap, is the most liquid asset in company account. However, the cash holding rate has double edges for company development. After the positive incentives it creates, negative effects usually ensue. Namely, with a high cash holding rate, the company may face high opportunity costs of investment or other related agency problems. This research found that the double-edged effects of cash holding rate can be reduced by introducing the intermediate variable of information transparency. The higher the information transparency r

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Stucker, Jürg. "Adding value through improved intangible asset transparency /." 2008. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=017050604&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Wu, Pei-Yu, and 吳珮瑜. "Corporate Information Transparency、Cash Holdings and Firms’ Value." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/32015494898886067409.

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碩士<br>南台科技大學<br>會計資訊系<br>98<br>Many fraud events such as the Asian financial crisis, Enron, WorldCom, Taiwan’s Boda case etc. make the investing public lose confidence. In 2003, Taiwan’s SEC has evaluated information transparency of all listed companies. The screening system can reduce information asymmetries between investors and companies and protect investors’ interests. If firms’ information transparency is better, they can gain more capital from capital market so they will hold less cash. Therefore, we predict that information transparency is negatively related to cash holdings. However,

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Lu, Kuan-Yi, and 盧冠嶧. "Corporate Social Responsibility, Information Transparency and Corporate Value." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/bkxhhz.

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碩士<br>國立臺中科技大學<br>會計資訊系碩士班<br>106<br>This study’s focus is on the effects of corporate social responsibility (CSR) and information transparency (IT) on corporate value of the listed companies in Taiwan. The analyses are based on data from 2007 to 2014. The empirical results are consistent with our hypotheses that both CSR and IT are significantly positive correlated to corporate value.

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Chen, Yi-Ting, and 陳依婷. "Information Transparency, Family Factor and the Value Relevance of Earning." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/dnw49h.

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碩士<br>銘傳大學<br>會計學系碩士班<br>96<br>The purpose of this study is to discuss the information transparency and family factor effect the relationship between accounting information with abnormal return. This study adapt the Securities and Futures Information Center(SFI) announced the first to the fourth result of evaluation of information system to divided samples into transparent and non-transparent to test the influence of information transparency on earnings return. Research sample contains publicly traded over the counter(OTC) companies from 2003 to 2006. The empirical results are summarized as fo

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Jhuang, Jyun-Ming, and 莊峻銘. "Association among Independent Directors (Supervisors), Corporate information transparency and Firm value." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/dx44nh.

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碩士<br>國立彰化師範大學<br>會計學系<br>92<br>After Enron scandal, issues on corporate governance are gradually getting more and more attention. Introducing independent directors (supervisors) and enhancing corporate information transparency have become two imperative topics. In this study, two objectives are raised: (1) to examine the effect of independent directors and independent supervisors on corporate information transparency; (2) to examine the effect of independent directors (supervisors) and corporate information transparency on firm value. The data was gathered from those firms listed on Stock Exc

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Wang, Chi-Chier, and 王麒傑. "The Effect of Information transparency and Corporate governance to Firm Value." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/fs58g8.

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碩士<br>淡江大學<br>管理科學學系企業經營碩士在職專班<br>103<br>Information transparency disclosed are more and more paid attention by market participants. In order to reduce the negative impacts of information asymmetry, Taiwan authority built the evaluation system of information disclosure for the firms listed in TWSE and OTC since 2003. By employing the firms listed in the TWSE and OTC as our samples, we explore whether information asymmetry and voluntary information disclosure would affect firm value after controlling corporate governance and financial statements variables. The results reveal that the firms with

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Shih, Liang-Yu, and 施良諭. "The Effect of Information Transparency on Income Smoothing and Value Relevance." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/87495450938896009560.

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碩士<br>輔仁大學<br>會計學系碩士班<br>100<br>Abstract：This study using Ohlson(1995) model examines the effect of information transparency on income smoothing and value relevance. Find that when Information Disclosure and Transparence Ranking System(IDTRS) evaluate companies’s disclosure level is A+ and A, the more income smoothing, the more value-relevance increase of earnings; in contrast, the more value-relevance loss of equity book value .In other hand, companies’s disclosure level was A+ and A is trend to informativeness earning management. When Information Disclosure and Transparence Ranking System(ID

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Huang, Yen-Yi, and 黃嬿宜. "Value relevance of intellectual capital : information disclosure transparency point of view." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/51149727937043444862.

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碩士<br>銘傳大學<br>會計學系碩士在職專班<br>103<br>Intellectual capital is nowadays a crucial factor of companies gaining its advantages and raising its value. With increasing the information transparency, it can even more reflect the real value of companies. This paper uses the data of all the public traded company listed on TWSE during 2011 to 2013 as research subjects. The Olson model is used to analyze in this research. We define Value Added Intellectual Coefficient (VAIC) which includes Value Added Capital Coefficient (VACA), Value Added Human Capital Coefficient (VAHU) and Structure Capital Coefficient

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Chen, Shaw-ping, and 陳筱平. "The Effects of Information Transparency on Value and Informativeness of Earnings." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/77652557128851481245.

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博士<br>國立雲林科技大學<br>管理研究所博士班<br>100<br>The purpose of this study is to investigate the information content of information transparency. Using Ohlson’s Model (1995), first this study tests information transparency as the other information which affects the market value of enterprise. Second this study tests information transparency as the moderator which affects the investor attitudes toward accounting information. Then, this paper includes the life stages as an enterprise attribute to reexamine the relationship between enterprise equity value and information transparency. In addition, using Tu

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Lien, Wen-Hung, and 連文紅. "A study on Changes of Information Transparency and Disclosure Ranking, Transparency of Voluntary Information Disclosure, and Corporate Value Relevance." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/65575606433042777907.

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碩士<br>國立臺北大學<br>會計學系<br>97<br>Since the 1997 Asian Financial Storm, there are many corporate scandals occurred domestically and overseas and this gave rise to the emphasis of corporate governance. Among the points of attention, Disclosure of Information is one of the important items. Taiwan has promoted and enforced Information Disclosure Appraisal System since 2003 to encourage as well as step up corporate information disclosure to promote the faith of investors in capital market. In Taiwan, there are studies in the information disclosure appraisal system. However, most of them focused in the

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Lin, Hsuan-Ju, and 林萱茹. "The Effect of Audit Committee on Firm Value– Role of Information Transparency." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/27188717250849682279.

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碩士<br>東海大學<br>會計學系<br>99<br>Establishing audit committee is an important developmental orientation of corporate governance in the world. In recent years, most of the studies related to the audit committee focus on the issues of the relationship between audit committee and earning quality, or study on the factors of establishing audit committee voluntarily. Therefore, this study examines the relationship between audit committee (audit committee expertise) and firm value and using information transparency as a mediator variable in order to examine whether audit committee (audit committee experti

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Kuah, A. T. H., and Vishanth J. P. Weerakkody. "Commentary: Is cost transparency necessarily good for consumers?" 2015. http://hdl.handle.net/10454/14247.

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No<br>The purpose of this paper is to present a critical viewpoint on the negative aspects of market, price and cost transparencies to consumers in terms of its costs. It adopts an inter-disciplinary approach from the marketing, economics and accounting literature. The paper explores market transparency in the ever-changing world and uses brand names like Starbucks and iPhone to illuminate instances where imperfect markets are supported by consumers. Recognizing the role that the Internet plays in promoting price transparency, it espouses how extant information can add costs and risks to the

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Friedrich, Julius. "Transparency international Canada - developing a fundraising strategy." Master's thesis, 2016. http://hdl.handle.net/10362/20539.

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CEMS<br>The lack of resources and a clear fundraising strategy have been identified as the main reasons preventing Transparency International Canada from achieving its vision and mission and developing TI Canada into a stronger chapter. Therefore, our team developed a fundraising strategy and a concrete work plan on how to generate additional funding in the short and long run. This was achieved by profoundly analyzing TI Canada’s current fundraising situation, drawing a detailed picture of the ideal situation and identifying the gaps in between. Eventually, different deliverables for the var

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Lin, Wan-Hsin, and 林宛欣. "The Impact of Corporate Governance and Value on Information Transparency and Information Quality." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/48442104648873847153.

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碩士<br>國立雲林科技大學<br>資訊管理系碩士班<br>95<br>To disclose the corporate financial information has become the common way by companies on the internet. It differs from traditional way to provide a new channel to communicate with investors and shareholders. Recently the scandal of corporation financial operation made the corporate to get into financial distress. People pay more and more attention about corporate governance, corporate value and information transparency. And the relationship between information transparency and information quality has become the popular issue. Therefore, to investigate the i

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Wu, Yi-Jung, and 吳怡蓉. "The Ohlson Valuation Framework and Value-Relevance of Corporate Governance and Information Transparency." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/18804985211642738545.

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碩士<br>國立高雄應用科技大學<br>商務經營研究所<br>97<br>This study applies Ohlson’s(1995) equity valuation model to examine the relationship between equity market value with corporate governance and information transparency features that financial statements cannot reveal. Using a sample companies of Information Disclosure and Evaluation System is degree B、C or C- to become degree A+ or A companies and the corresponding companies listed companies in electronic sector trading on the TSE(Taiwan Stock Exchange), this research discusses whether corporate governance and information transparency affects the val

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