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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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Richards, Harriette. "Rethinking value: ‘radical transparency’ in fashion." Continuum 35, no. 6 (2021): 914–29. http://dx.doi.org/10.1080/10304312.2021.1993575.
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Silva, Ana C., Gonzalo A. Chavez, and Francisco J. Lopez-Lubian. "Transparency, Value Creation, and Financial Crises." Journal of Applied Corporate Finance 25, no. 1 (2013): 81–88. http://dx.doi.org/10.1111/j.1745-6622.2013.12009.x.
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Buell, Ryan W., Tami Kim, and Chia-Jung Tsay. "Creating Reciprocal Value Through Operational Transparency." Management Science 63, no. 6 (2017): 1673–95. http://dx.doi.org/10.1287/mnsc.2015.2411.
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Lamming, Richard, Jian Zhang, Nigel Caldwell, and Wendy Phillips. "Implementing value‐transparency in supply relations." Management Decision 43, no. 6 (2005): 810–20. http://dx.doi.org/10.1108/00251740510603574.
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Meijer, Albert. "Understanding modern transparency." International Review of Administrative Sciences 75, no. 2 (2009): 255–69. http://dx.doi.org/10.1177/0020852309104175.
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Proponents and opponents fiercely debate whether computer-mediated transparency has a positive effect on trust in the public sector. This article enhances our understanding of transparency by presenting three perspectives: a premodern, modern and post-modern perspective, and analyzing the basic assumptions of these perspectives about transparency. The analysis shows that the proponents of computer-mediated transparency have a modern perspective on societal change: computer-mediated transparency gives people better information and thus contributes to the rationalization of society. Opponents argue from a premodern perspective that unidirectional, structured and decontextualized forms of transparency will result in a loss of societal trust. Postmodernists focus on the esthetics of transparency and argue for varied and diverse forms of computer-mediated transparency. The value of these three perspectives is illustrated by using them to analyze debates about the need for making school performance in the Netherlands transparent. On the basis of this analysis, the author argues for diversity in systems of transparency to maximize effects on societal trust. Points for practitioners This article evaluates transparency through the Internet from different perspectives. Premodernists see computer-mediated transparency as a threat to traditional mechanisms of trust such as face-to-face contacts, modernists praise computer-mediated transparency for its contribution to trust by providing objective information to the general public and postmodernists value the esthetic value of computer-mediated transparency. The ambivalent relation between trust and openness is at the heart of debates about the new transparency. This article argues that it is imperative that we understand these controversies, and debate which forms of computer-mediated transparency we want in the public sector.
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Steiner, Bodo, Inna Makarenko, and Kateryna Yuhai. "Transparency of sustainability disclosure in agri-food value chain management: Mapping the scientific landscape." Problems and Perspectives in Management 22, no. 4 (2024): 268–87. http://dx.doi.org/10.21511/ppm.22(4).2024.21.
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Sustainability transparency in agri-food value chains is crucial for fostering accountability, enhancing consumer trust, facilitating compliance with regulatory standards, and ultimately contributing to the resilience and sustainability of food systems in the face of social, environmental, and economic challenges. This paper aims to conduct bibliometric mapping and a systematic review of the scientific landscape concerning transparency of sustainability disclosure in agri-food value chains by identifying the key transparency dimensions and relevant research gaps. An analysis of 841 Scopus-indexed publications, utilizing Scopus tools, SciVal, VOS Viewer, and Biblioshiny software, yields insights into source and author mapping from 2000 to 2022. Bibliometric analysis underlines the increase in research interests in transparency of sustainability disclosure in agri-food value chains after Sustainable Development Goals adoption and the COVID-19 pandemic, following upwards trend, especially in the UK, India, and the USA. The most influential topic clusters are supply chain, environmentally preferable purchasing, and green practices, as well as Bitcoin, Ethereum, and Internet of Things with the strongest co-occurrences between transparency (as the most recent notion in scientific landscape) and sustainability, traceability, supply chains, food supply, and blockchain. Systematic review highlights the evidence that transparency as boundary-spanning phenomenon is explored within the mono-country and chain researches, case studies and interviews methodologies from triple bottom line dimension mainly, only introducing governance criteria. Research gaps were identified regarding the role of transparency in different economic system and chains; sustainability conceptual framework used; transparency dimensions incorporation; technology-driven progress and other chain characteristics (traceability, resilience) intersection. AcknowledgmentsInna Makarenko is gratefully acknowledging the support of MSCA4Ukraine project no. 1233713.
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Radina, Linantis, Orbaningsih Dwi, and Lisa Oyong. "Transparency as Moderating Tax Avoidance, Profitability, and Leverage on Firm Value." Journal of Economics, Finance And Management Studies 4, no. 12 (2021): 2415–26. https://doi.org/10.47191/jefms/v4-i12-02.
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Firm value can affect the assessment or perception of investors towards the company, because the value of the company reflects the performance of a company. This study was conducted to examine the effect of tax avoidance on firm value, profitability on firm value, leverage on firm value, transparency can moderate tax avoidance on firm value, transparency can moderate profitability on firm value, and transparency can moderate leverage on firm value. The research population is manufacturing companies in the consumption industry sector listed on the Indonesia Stock Exchange (IDX) for the period 2016 to 2019. Sampling in this study was conducted using purposive sampling method. The analysis technique uses multiple linear regression models, moderation using Moderated Regression Analysis (MRA). The results of this study indicate that tax avoidance, profitability and leverage have a positive influence on firm value. Transparency can moderate tax avoidance and leverage on firm value. However, on the other hand, the research results show that transparency cannot moderate profitability to firm value.
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ADEKOYA, Adesanya Augustine. "Auditing in Local Governments: Panacea for Accountability, Transparency, and Ethical Standards in Grassroots Governance and Service delivery in the 21st Century." International Journal of Management and Economics Invention 11, no. 03 (2025): 4124–35. https://doi.org/10.5281/zenodo.15089141.
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ABSTRACT : Local Governments (LGs) are grassroots government and the lowest tier in the hierarchy of federal system of government. They play important role in Grassroots Governance and Service Delivery (GGSD). But there have been evidence of poor accountability and transparency; non-compliance to established norms, standards, laws, or regulations; and series of omissions, errors, irregularities, and malpractices in financial records. This called for an independent auditing process to monitor, evaluate, and issue reports on Value For Money (VFM), accountable, transparent, and ethical manner in the use of public resources. Consequently, the study examined auditing in LGs as panacea for accountability, transparency, and ethical standards in GGSD in the 21<sup>st</sup> century. Furthermore, the study looked at auditing purposes and relevance in LGs, public account committee of the parliament, value for money audit, ethical standards of auditing, accountability and transparency, and corruption and fraudulent acts. The study adopts exploratory research design. The study concluded that auditing will strengthens public governance, accountability, transparency, ethical standards, and VFM in LGs. Moreover, auditing will reduce errors, omissions, irregularities, corruptions, fraudulent acts, and bad governances in LGs. Additionally, auditors’ independence, their efficiency and effectiveness will add value to probity, public trust, and good governance. The study recommends the adoption of E-auditing; auditors independence; management supports, continuous training and capacity building for auditors; fiscal autonomy; appropriate sanction for audit irregularities; and culture of accountability, transparency and ethical standards in LGs, while regulatory institutions should be strengthened to complement auditing process and foster GGSD.
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Chen, Xudong, Na Hu, Xue Wang, and Xiaofei Tang. "Tax avoidance and firm value: evidence from China." Nankai Business Review International 5, no. 1 (2014): 25–42. http://dx.doi.org/10.1108/nbri-10-2013-0037.
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Purpose – The purpose of this study is to examine whether corporate tax avoidance behavior increases firm value in Chinese context. A large number of studies conduct their designs on the consumption that tax avoidance represents wealth transfer from government to enterprises and therefore enhances firm value. This study argues that, contrast to developed countries, tax avoidance does not necessarily add value to opaque Chinese firms relative to transparent counterparts due to higher agency costs. Design/methodology/approach – Using a large sample of Chinese listed-firms data for the period 2001-2009 and fixed effects regression model, this study examines the relation between tax avoidance and firm value. A series of robustness checks are conducted to alleviate the concern of endogeneity. Findings – The authors find that tax avoidance behavior increases agency costs and reduces firm value. The authors further find that information transparency interacts with corporate tax avoidance, moderating the relation between tax avoidance and firm value. Investors in China react negatively to corporate tax avoidance behavior, but this negative reaction could be mitigated by information transparency. The results are robust to a series of alternative treatments, including varied measures, first-order differential approach and 2SLS. Originality/value – The results suggest that tax avoidance does not necessarily increase firm value, part of gains are encroached by self-serving managers. Moreover, investors in China downplay the significance of tax avoidance, although corporate information transparency could soften their negative tone.
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Parris, Denise Linda, Jennifer L. Dapko, Richard Wade Arnold, and Danny Arnold. "Exploring transparency: a new framework for responsible business management." Management Decision 54, no. 1 (2016): 222–47. http://dx.doi.org/10.1108/md-07-2015-0279.
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Purpose – The purpose of this paper is to critically review the relevant literature on transparency, provide a comprehensive definition of transparency, and present a new framework for facilitating the adoption of transparency as an ethical cornerstone and pragmatic strategy for organizational responsible business management. Design/methodology/approach – A systematic literature review – a methodology adopted from medical sciences to eliminate research bias – was conducted. In doing so, the definitions, antecedents, and consequences of transparency are accessed and synthesized. Findings – Based upon this process transparency is defined as the extent to which a stakeholder perceives an organization provides learning opportunities about itself. A conceptual framework emerged from the data. It describes when transparency is especially important, what organizations can do to be more transparent, and the potential benefits of transparency. Practical implications – The transparency framework can be used as a guide for organizations attempting to change their behavior, image, and performance by adopting transparency as a value in their organization. In addition, the framework can be used to create and adopt a universal (i.e. industry-wide or even societal-wide) code of conduct. Furthermore, this review, definition, and framework provide a template for academics to advance transparency theory, and empirically test the construct’s application. Originality/value – As a new research field, transparency has lacked a concise definition as well as a conceptual framework. This is the first comprehensive summary of transparency. In addition, this study contributes to the methodology of evaluating construct definitions to advance empirical research.
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Harris, Erica E., and Daniel Neely. "Determinants and Consequences of Nonprofit Transparency." Journal of Accounting, Auditing & Finance 36, no. 1 (2018): 195–220. http://dx.doi.org/10.1177/0148558x18814134.
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Using a sample of over 14,000 industry-diverse nonprofit organizations, this study documents the key characteristics and consequences of organizations providing better and more information to stakeholders, that is, more transparent charities. In particular, we find evidence consistent with organizations that have stronger governance, better performance, and more professional staff being associated with greater transparency. In addition, we find that organizations that are more reliant on contributions, and those located in states that require public disclosure of their audited financial statements are also more transparent. After controlling for the likelihood of being transparent, we then test whether funders respond to more transparency by increasing their funding to organizations that provide more information. Here, we hypothesize and find that the level of transparency is associated with greater future contributions. Moreover, we find that organizations with better performance to report accrue incrementally more future contributions. Overall, our results support the assertion that transparency in the nonprofit sector is value added to key stakeholders.
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Tran, Dai Q., Keith R. Molenaar, and Bharath Kolli. "Implementation of best-value procurement for highway design and construction in the USA." Engineering, Construction and Architectural Management 24, no. 5 (2017): 774–87. http://dx.doi.org/10.1108/ecam-03-2016-0073.
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Purpose The purpose of this paper is to investigate procedures and practices to promote transparency in best-value procurement for the design and construction of highway projects with the goal of improving this evolving procurement method. Design/methodology/approach The review of published empirical studies, a national survey of transportation agencies, and case studies of highway agencies form the basis of the conclusions in this research. In addition to the national survey, with 46 of 52 agencies participating, the research presents case studies from seven highway agencies in the USA including: California, Florida, Michigan, Minnesota, New York, Oregon, and Utah. These seven case studies were selected from agencies that employ mature best-value procurement methods. The case studies involved a thorough procedural review and structured interviews of agency personnel. The agencies then validated the results and conclusions. Findings The results showed that evaluation committees should include technical members who do not have a personal interest in the outcome of the selection to maintain transparency in best-value projects. The committees should receive best-value procurement training, which necessitates the development of consistent and transparent best-value selection procedures. Debriefing meetings should be conducted to provide comments about strengths and weaknesses of each proposal to enhance fairness and transparency of the best-value selection process. Research limitations/implications Knowledge of the best-value procurement procedure will allow researchers to better understand the impact of procedures and practices on transparency in selecting best-value projects. The chief limitation of this research is that the primary data were collected from highway agencies in the USA. Any future research should include more data to enhance the validity of this study outside of the public transportation sector. Practical implications The result of this research will help transportation agencies and other public owners to improve their best-value procurement procedures. The findings of this research also address the construction and consulting industry’s concern about transparency and fairness of a best-value selection process. Originality/value This research is the first attempt to examine the impact of the evaluation committee, best-value training, and debriefings on transparency of best-value selection.
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Langley, Paul C. "Transparency, Imaginary Worlds and ICER Value Assessments." INNOVATIONS in pharmacy 8, no. 4 (2017): 11. http://dx.doi.org/10.24926/iip.v8i4.926.
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The Institute for Clinical and Economic Review (ICER) is seen as offering a credible platform for evaluating the pricing policies for pharmaceutical products and devices. Over the past few years ICER has presented a stream of reports, many of which have recommended substantial price discounts where the results of a lifetime cost-per-QALY modeling suggests they are out of line with notional willingness to pay thresholds and arbitrary budget constraints. At the same time, there have been growing concerns over the lack of transparency in the ICER value assessment process, focusing in particular on the refusal by ICER to allow access to its value assessment modeling framework. The purpose of this brief commentary is to point out that the position taken by ICER over model access is not defensible; the arguments given are specious. This ongoing refusal undercuts the ICER claim to be independent and the credibility of ICER recommendations for price discounting. The solution is for ICER to commit to a transparent process of value assessment, allowing in particular access to its models and for the ICER model to be subject to an independent assessment. At the same time, manufacturers and other stakeholders should have access to the model with the opportunity to challenge the model through developing model frameworks which they feel better represent product value. This advocacy, it should be noted, does not reflect acceptance of the ICER lifetime cost-per-QALY value assessment framework. Health care decision makers would be better served by a value assessment framework that provided short-term credible, evaluable and replicable claims, facilitating meaningful feedback to decision makers, and not on the construction of simulated imaginary worlds.
 Conflict of Interest: None
 
 Type: Commentary
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Capozza, Dennis R., and Paul J. Seguin. "Focus, Transparency and Value: The REIT Evidence." Real Estate Economics 27, no. 4 (1999): 587–619. http://dx.doi.org/10.1111/1540-6229.00785.
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Piccolo, Salvatore, Emanuele Tarantino, and Giovanni Ursino. "The value of transparency in multidivisional firms." International Journal of Industrial Organization 41 (July 2015): 9–18. http://dx.doi.org/10.1016/j.ijindorg.2015.04.004.
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Kuah, Adrian T. H., and Vishanth Weerakkody. "Commentary: is cost transparency necessarily good for consumers?" European Journal of Marketing 49, no. 11/12 (2015): 1980–86. http://dx.doi.org/10.1108/ejm-07-2015-0455.
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Purpose – 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. Design/methodology/approach – 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. Findings – Recognizing the role that the Internet plays in promoting price transparency, it espouses how extant information can add costs and risks to the consumer’s value judgement. Finally, the paper advocates that arbitrary judgements existing in cost accounting make it difficult to compare unit cost. This could result in consumers paying extra money to benefit from cost transparency. Practical implications – This paper argues that three main issues may arise in providing unit cost to the consumers. First, transparency entails built-in costs, whether they are in taxes or product prices. Second, in accounting, unit cost information is currently not equitable between businesses. Finally, the paper argues that extra time and effort in making sense of unit cost information lead to questions about the viability of transparent costing. Originality/value – The arguments for transparency have been widely discussed, supported and promoted by many. While negative aspects are known to businesses, few consider the consumer’s perspective. By amalgamating evidence and arguments from different disciplines, this paper lends value, providing a critical perspective where transparent unit cost revelation can be more costly and less viable than what is assumed.
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Koulu, Riikka. "Crafting Digital Transparency: Implementing Legal Values into Algorithmic Design." Critical Analysis of Law 8, no. 1 (2021): 81–100. http://dx.doi.org/10.33137/cal.v8i1.36281.
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According to the EU’s General Data Protection Regulation, transparency should be considered by design in data processing activities. Transparency entails the promise of control and legitimacy: if we can see inside algorithmic systems, we can ensure compliance with legal rights and principles. But is “by design” able to ensure compliance? I interrogate the relationship of law and technology by asking how law can capture the products and intricacies of design processes. Combining socio-legal and science and technology studies, I argue that “transparency by design” does not exert meaningful control. I assert that design should be understood not only as production of algorithms but as human-driven contextual social processes, in which values are prioritized and negotiated, ignored and assumed, and at times fought over and compromised. Design processes often lack transparency and democratic participation, leading to legitimacy gaps. Yet transparency of design is not at the core of data protection. Despite the limitations of transparency, transparent design would make these social practices explicit and reintroduce participation. Furthermore, it repoliticizes technological design by creating space for value prioritization and operationalization. The shift to design facilitates a discursive turn to procedural language of access to justice. If we prioritize access alongside transparency as a guiding design constraint, the humans involved in design processes and interacting with algorithmic systems become visible, giving us new tools, e.g., measurable accessibility and usability, for legally informed technological design.
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Ortega-Rodríguez, Cristina, Ana Licerán-Gutiérrez, and Antonio Luis Moreno-Albarracín. "Transparency as a Key Element in Accountability in Non-Profit Organizations: A Systematic Literature Review." Sustainability 12, no. 14 (2020): 5834. http://dx.doi.org/10.3390/su12145834.
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The purpose of this article is to present a framework to understand transparency in the third sector and then to explore the main research streams regarding the disclosure of information and accountability by conducting a systematic literature review on the antecedents and dimensions of the transparency of information disclosed by non-profit organizations (NPOs). The essential questions of this work are addressed from an international perspective. In particular, we explore three research questions: (1) why should NPOs disclose transparent information to stakeholders? (2) Why do not all NPOs disclose transparent information? (3) What means do NPOs use to disclose transparent information? Our results highlight the lack of transparency legislation in the third sector, leading NPOs to adopt the voluntary disclosure of information policies to improve the perceived credibility of these entities by their stakeholders. In conclusion, our study highlights the importance of developing a systematic body of knowledge regarding the situation of transparent, voluntary information disclosure in the sector. Moreover, the Sustainable Development Goals promulgated by the United Nations place a high value on transparency for the accountability of institutions. To achieve sustainable development, both peace and the governance of institutions are needed. Reducing corruption and promoting transparency are among the goals which should be reached to achieve social sustainability.
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Taylor, Brad, Lewina Lee, and Derek Isaacowitz. "Becoming More Open: Increasing Rigor and Reproducibility of Gerontological Science." Innovation in Aging 4, Supplement_1 (2020): 567–68. http://dx.doi.org/10.1093/geroni/igaa057.1877.
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Abstract “Open science” refers to a collection of practices with the broad goal of increasing the transparency and reproducibility of scholarly research. The purpose of this symposium is to illustrate the application of open science practices to gerontological research and address barriers to adopting such practices. Drawing from his experiences in leading a research network that conducts integrative analysis of longitudinal aging studies (IALSA), Hofer will describe challenges posed by multiple sources of heterogeneity in conducting coordinated analyses, and ways of handling these challenges to maximize reproducibility. Next, Mroczek will illustrate these issues by providing two examples of coordinated analyses. This talk will highlight design features that promote openness and transparency in conducting research on longitudinal data. Third, Lodi-Smith will provide practical guidance and examples on preregistering complex projects, strategies for transparently reporting deviations from preregistrations, considerations in sharing sensitive data, and tips on transparent documentation of analysis code. She will also emphasize the pedagogical value of preregistration. Finally, Seaman will describe ongoing efforts to establish open science practices as the default in her laboratory, with the goal of providing a model for both junior and more established researchers wanting to build transparency into their research practices. Discussant Isaacowitz, editor for the Journal of Gerontology, Series B: Psychological Sciences, will evaluate the presentations from the lens of how journals can encourage more transparent and replicable scientific practices.
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Bano, Saira, Muhammad Asif, and Muhammad Aamir. "EXPLORING THE FIRM LEVEL TRANSPARENCY AND ITS IMPACT ON FIRM VALUE." December 2022 38, no. 04 (2022): 437–47. http://dx.doi.org/10.51380/gujr-38-04-05.
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Increased transparency encourages management to perform efficiently which leads to increase profitability of Firm. Firms in Pakistan are exposed to political risk but they are adopting strategies for the risk management and performing well. The objective of this study is to examine the relationship between firm level transparency and firm value of non-financial firms in Pakistan. Sixty registered firms in KSE 100 Index of Pakistan were considered for analysis for the period 2014-2018. The researchers had developed an index for measuring the firm’s transparency (disclosure). Regression analysis technique was used to find important relationships between the variables. The results showed higher firm level transparency leads to accelerate firm financial value. The results provide singifcnat information about the issues under study. On the other hand higher level of transparency on firm level decreases firm value in Pakistani market. While inverse relationship was thus found amid political risk, transparency and firm financial value. This study had unveiled fact that mostly Pakistani firms are undervalued, riskier and slow growing which disclose more to combat with negative assessments in market from participants.
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Birchall, Clare. "Transparency, Interrupted." Theory, Culture & Society 28, no. 7-8 (2011): 60–84. http://dx.doi.org/10.1177/0263276411423040.
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Though far from new, the rhetoric of transparency is on the ascent in public and political life. It is cited as the answer to a vast array of social, political, financial and corporate problems. With the backing of a ‘movement’, transparency has assumed the position of an unassailable ‘good’. This article asks whether the value ascribed to transparency limits political thinking, particularly for the radical and socialist Left. What forms of politics, ethics, of being-in-common, might it be possible to think if we pay attention to secrecy rather than transparency?
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Bourne, Clea. "Fintech’s Transparency–Publicity Nexus: Value Cocreation Through Transparency Discourses in Business-to-Business Digital Marketing." American Behavioral Scientist 64, no. 11 (2020): 1607–26. http://dx.doi.org/10.1177/0002764220959385.
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This article engages with the critical study of contemporary publicity by examining transparency as a strategic project to platformize financial services. The article contributes to understandings of transparency as value cocreation in business-to-business markets. Through field-level discourse analysis, the article shows that transparency is contingent primarily on the nature of the market, in this case, a platformized industry, which valorizes transparency as part of a regime of data sharing and open access. Transparency is further contingent on the market actor: actors with lesser status and market legitimacy are more likely to seek to cocreate transparency with market actors of greater or similar status and legitimacy. The article concludes that in commercial spaces, publicity’s relationship to transparency is not only determined by market logic, but that all market logics are being drawn further toward a technological definition of transparency as “shareveillance,” as more segments of economic life become platformized.
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Pratiwi, Adhitya Putri, and Yenni Cahyani. "COMPANY VALUE : TAX MANAGEMENT, QUALITY OF EARNINGS, DIVIDEND POLICY AND TRANSPARENCY AS MODERATING." Jurnal Riset Akuntansi 14, no. 1 (2022): 37–56. http://dx.doi.org/10.34010/jra.v14i1.5731.
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This research aims to analyze the effect of tax management, earnings quality, and dividend policy on firm value with transparency as a moderating variable. The population in this study all food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2016-2019 which numbered 30 companies. The sample was determined using purposive sampling so that a sample of 10 companies with 4 financial reporting periods. The analysis technique used is Moderation Regression Analysis. The results showed that partially tax management and dividend policy had an effect on firm value, while earnings quality had no effect on firm value. The role of corporate transparency as a moderator shows that corporate transparency strengthens the effect of tax management and dividend policy on firm value, while corporate transparency weakens the effect of earnings quality on firm value. The value of the company is an important thing for management to pay attention to in managing the company, so it must pay attention to the things that affect it. Management can carry out information transparency as the main focus in increasing company value, because good transparency will make the company's annual report a source of accurate information for decision makers.
 
 Keywords: Dividend Policy, Earnings Quality, Tax Management, Transparency
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Macuga, Maciej. "Transparency as a Double-Edged Sword: Public Health Ethics Perspective." Diametros 22, no. 82 (2025): 28–36. https://doi.org/10.33392/diam.2001.
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Transparency has gained much attention in both public health and medical contexts. Alberto Giubilini, Rachel Gur-Arie and Euzebiusz Jamrozik make a valuable contribution to addressing the ethical question on the value and role of transparency by claiming that transparency is a necessary condition for the moral trustworthiness of experts. This comment is conceived as a follow-up on this issue. Usually, ethical discussions on transparency concern its consequentialist aspects such as the influence of disclosure on stakeholders’ trust. However, as the author will claim, there is something morally significant and non-consequentialist at stake. The aim of the comment is to highlight two important aspects concerning transparency. Firstly, its role in public health ethics, and, secondly, the moral basis for this role. Regarding the former, the author will claim that transparency influences moral legitimacy of coercive public health policies. Regarding the latter, the author will claim that by being transparent, policymakers respect stakeholders as moral agents capable of reason.
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Azzahra, Fara, Labbaika Khoirunnisa, and Dian Ratna Rianti. "Pengaruh penambahan sukrosa pada formulasi sabun padat transparan ekstrak etanol kayu secang." Sasambo Journal of Pharmacy 5, no. 1 (2024): 9–14. http://dx.doi.org/10.29303/sjp.v5i1.222.
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Transparent solid soap is a soap preparation that had great demand by the public because its attractive. The use of sucrose serves to help the formation of soap transparency. The aimed of this study is to determine the transparacy of sappan wood extract soap by adding different concentration of sucrose. Sappan wood ethanol extracts transparent soap (STEEKS) was made in three concentration of sucrose, FI (10%); FII (15%); and FIII (20%). The soap was tested of organoleptic tests, transparency, pH, foam stability, and soap hardness. The organoleptic test results obtained a transparent solid soap with a red color, strawberry's scent, and a transparent solid texture. The results show, the transparency test of FIII is more transparent than FII and FI (FIII>FII>FI). The pH values for each formula were FI 10.52 ± 0.36; FII 10.44 ± 0.28; FIII 10.35 ± 0.25. The percentage values of foam stability are FI 40.35% ± 6.52; FII 39.50%± 7.91; FIII 39.93% ± 5.19. The hardness value of soap produced in each formula is FI 3.87 Kg ± 0.35; FII 4.60 Kg ± 0.10; FIII 5.13 Kg ± 0.42. The results of the pH and foam stability test did not show significant differences between groups. The hardness of transparent solid soap showed a significant difference between the FI with FII; and FI with FIII groups. According to the study, the sucrose concentration affects soap hardness and transparency.
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Robbins, Scott, and Adam Henschke. "The Value of Transparency: Bulk Data and Authoritarianism." Surveillance & Society 15, no. 3/4 (2017): 582–89. http://dx.doi.org/10.24908/ss.v15i3/4.6606.
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Given recognition of widespread state sponsored surveillance programs, are liberal democracies descending into an Orwellian authoritarian nightmare? The realities of the modern surveillance state instead suggest our worries ought to be about Kafkaesque bureaucratic black holes. In this paper we suggest that authoritarianism can be avoided by liberal democracies if they adhere to processes of ensurance and assurance. Moreover, we argue that both of these attributes are instrumentally enabled by transparency.
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Kim, Yu-Ra, Hyun-Min Oh, and Ho-Young Shin. "The Effect of Earnings Transparency on Firm Value." Academic Society of Global Business Administration 15, no. 3 (2018): 153–73. http://dx.doi.org/10.38115/asgba.2018.15.3.153.
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Fine, Stuart H. "Differentiation, Outcomes, Transparency, and Value-based Insurance Design." Journal of Spinal Disorders and Techniques 28, no. 6 (2015): 218–20. http://dx.doi.org/10.1097/bsd.0000000000000288.
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Webster, Paul. "Considering transparency and value for fairer drug prices." Canadian Medical Association Journal 190, no. 1 (2018): E30—E31. http://dx.doi.org/10.1503/cmaj.109-5538.
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Lamming, Richard, Nigel Caldwell, and Wendy Phillips. "A Conceptual Model of Value-Transparency in Supply." European Management Journal 24, no. 2-3 (2006): 206–13. http://dx.doi.org/10.1016/j.emj.2006.03.010.
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Yu, Ellen Pei-yi, Christine Qian Guo, and Bac Van Luu. "Environmental, social and governance transparency and firm value." Business Strategy and the Environment 27, no. 7 (2018): 987–1004. http://dx.doi.org/10.1002/bse.2047.
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Cammers-Goodwin, Sage, and Naomi Van Stralen. "Making Data Visible in Public Space." McGill GLSA Research Series 1, no. 1 (2021): 1–32. http://dx.doi.org/10.26443/glsars.v1i1.120.
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“Transparency” is continually set as a core value for cities as they digitalize. Global initiatives and regulations claim that transparency will be key to making smart cities ethical. Unfortunately, how exactly to achieve a transparent city is quite opaque. Current regulations often only mandate that information be made accessible in the case of personal data collection. While such standards might encourage anonymization techniques, they do not enforce that publicly collected data be made publicly visible or an issue of public concern. This paper covers three main needs for data transparency in public space. The first, why data visibility is important, sets the stage for why transparency cannot solely be based on personal as opposed to anonymous data collection as well as what counts as making data transparent. The second concern, how to make data visible onsite, addresses the issue of how to create public space that communicates its sensing capabilities without overwhelming the public. The final section, what regulations are necessary for data visibility, argues that for a transparent public space government needs to step in to regulate contextual open data sharing, data registries, signage, and data literacy education.
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Kavitha, S., and R. Ezhil Vizhi. "Investigation on the growth aspects and properties of rubidium hydrogen succinate hydrate single crystal for NLO applications." RSC Advances 14, no. 9 (2024): 6016–27. http://dx.doi.org/10.1039/d3ra07579f.
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A transparent rubidium hydrogen succinate hydrate (RbHSH) single crystal was grown using a solution growth technique. The high mechanical stability and high transparency value of the RbHSH crystal make it a potential material for NLO applications.
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Firman, Firman, Sumartono Sumatono, MR Khairul Muluk, Endah Setyowati, and Restu Rahmawati. "Enhancing Citizen Participation: The Key To Public Service Transparency." Journal of Law and Sustainable Development 12, no. 1 (2024): e2937. http://dx.doi.org/10.55908/sdgs.v12i1.2937.
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Purpose: This study aims to investigate the pivotal role of citizen participation in achieving public service transparency. The purpose is to explore how increased citizen involvement can contribute to fostering transparent governance and improving overall public service delivery. Design/Methodology/Data Analysis: The research adopts a mixed-methods approach, incorporating both qualitative and quantitative methodologies. Qualitative data is collected through in-depth interviews and content analysis of relevant documents, while quantitative data is gathered through surveys and statistical analysis. The study employs a comprehensive design to ensure a holistic understanding of the relationship between citizen participation and public service transparency. Findings: The findings reveal a strong correlation between heightened citizen participation and improved public service transparency. Through the analysis of both qualitative and quantitative data, the study identifies specific mechanisms through which citizen engagement positively influences transparency in various public service sectors. Originality/Value: This research contributes to the existing literature by offering a nuanced examination of the relationship between citizen participation and public service transparency. The study introduces innovative perspectives on how citizens can actively contribute to enhancing transparency, adding value to the discourse on governance and civic engagement. Practical Implications: The study provides practical insights for policymakers and public service administrators on designing and implementing initiatives that promote citizen participation. By understanding the practical implications of increased citizen involvement, authorities can develop more effective strategies for achieving transparency in public service delivery.
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DeBoskey, D. G., Yan Luo, and Jeff Wang. "Does board gender diversity affect the transparency of corporate political disclosure?" Asian Review of Accounting 26, no. 4 (2018): 444–63. http://dx.doi.org/10.1108/ara-09-2017-0141.
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Purpose The purpose of this paper is to examine the influence of board gender diversity on the transparency of corporate political disclosure (CPD). Design/methodology/approach Two empirical proxies, CPD transparency and policy transparency, are constructed from a data set jointly produced by the Center of Political Activity and the Carol and Lawrence Zicklin Center for Business Ethics Research. The CPD transparency score measures the level of transparency in voluntary corporate disclosure of the amount of political contributions and the identity of the recipients as well as the titles and names of the executives who authorize the political spending. The policy transparency score measures the level of transparency in the voluntary disclosure of the policies governing corporate political spending. Board gender diversity is measured by the percentage of women on the board of directors. Findings Higher proportions of female directors are associated with more transparent disclosure of political contributions after controlling for a set of corporate governance and firm-level variables. Originality/value This study is the first to examine whether and how gender-diversified boards enhance the transparency of CPD. It contributes to the literature by providing evidence that gender-diversified boards enhance corporate governance.
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Budiarto, Dekeng Setyo, and Melinda Dwi Puspitasari. "MENINGKATKAN KINERJA ANGGARAN BERKONSEP VALUE FOR MONEY." Accounting Global Journal 4, no. 2 (2020): 153–66. http://dx.doi.org/10.24176/agj.v4i2.5099.
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This study aims to examine the effect of accountability, transparency, supervision, and participation on-budget performance with the concept of value for money in government organizations (OPD) of the Bantul Regency. This study used 90 financial staff as a sample with a purposive sampling method. This research is a quantitative study with data collection through questionnaires. Data were analyzed by multiple linear regression. This study proves that accountability, transparency, supervision, and participation affect budget performance with the concept of value for money
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Sari, Deaelma, and Wiwit Irawati. "PENGARUH PERENCANAAN PAJAK, STRUKTUR MODAL DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI PERUSAHAAN SEBAGAI VARIABEL MODERASI." JURNAL AKUNTANSI BARELANG 6, no. 1 (2022): 1–12. http://dx.doi.org/10.33884/jab.v6i1.4660.
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This study aims to identify and prove empirically the effect of Tax Planning, Capital Structure and Managerial Ownership on Firm Value with Corporate Transparency as a moderating variable. This type of research is quantitative approach research with explanatory research and associative methods. Samples were taken using the purposive sampling technique using Eviews 9 software for data analysis. The sample consists of 60 data from 12 property and real estate subsector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The results show that Tax Planning, Capital Structure and Managerial Ownership simultaneously affect the value of the company which is moderated by corporate transparency, tax planning has no effect on firm value, the capital structure does not affect firm value, managerial ownership does not affect firm value, and corporate transparency does not. effect on firm value, corporate transparency is unable to moderate the relationship between tax planning and firm value, corporate transparency is unable to moderate the relationship between capital structure and firm value, and corporate transparency is unable to moderate the relationship between managerial ownership and firm value.
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Saka, Dijan Novia, and Rieva Madyna Istighfa. "Pengaruh Penghindaran Pajak Terhadap Nilai Perusahaan Dengan Variabel Moderasi Transparansi dalam Perspektif Akuntansi Syariah." Al-Muhasib: Journal of Islamic Accounting and Finance 1, no. 2 (2022): 46–75. http://dx.doi.org/10.30762/almuhasib.v1i2.71.
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Tax avoidance and transparency activities influence the value of the company because taxation is a reduction of profits. The smaller the profit obtained, the greater the tax paid. On the one hand, if the level of transparency of the company is high, it can reduce the level of managerial opportunistic behavior. So that the impact of this will benefit the company and its shareholders. This study aims to examine how the impact of tax avoidance and transparency on company value. Where the result is tax avoidance has a significant effect of 0.000 <0.05 and the t-test value of 6.149> 2.048 on the company's value, so the tax avoidance variable has a significant negative effect on firm value. While transparency has a significant effect of 0.001 <0.05 and for the t-test value of 3,649 > 2,048 on Company Value. So that the transparency of its influence is positive on the value of the company, the higher the level of transparency of the company doing tax avoidance, the higher the value/price of the company.
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Janssen, Marijn, Ricardo Matheus, Justin Longo, and Vishanth Weerakkody. "Transparency-by-design as a foundation for open government." Transforming Government: People, Process and Policy 11, no. 1 (2017): 2–8. http://dx.doi.org/10.1108/tg-02-2017-0015.
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Purpose Many governments are working toward a vision of government-wide transformation that strives to achieve an open, transparent and accountable government while providing responsive services. The purpose of this paper is to clarify the concept of transparency-by-design to advance open government. Design/methodology/approach The opening of data, the deployment of tools and instruments to engage the public, collaboration among public organizations and between governments and the public are important drivers for open government. The authors review transparency-by-design concepts. Findings To successfully achieve open government, fundamental changes in practice and new research on governments as open systems are needed. In particular, the creation of “transparency-by-design” is a key aspect in which transparency is a key system development requirement, and the systems ensure that data are disclosed to the public for creating transparency. Research limitations/implications Although transparency-by-design is an intuitive concept, more research is needed in what constitutes information and communication technology-mediated transparency and how it can be realized. Practical implications Governments should embrace transparency-by-design to open more data sets and come closer to achieving open government. Originality/value Transparency-by-design is a new concept that has not given any attention yet in the literature.
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Felzmann, Heike, Eduard Fosch-Villaronga, Christoph Lutz, and Aurelia Tamò-Larrieux. "Towards Transparency by Design for Artificial Intelligence." Science and Engineering Ethics 26, no. 6 (2020): 3333–61. http://dx.doi.org/10.1007/s11948-020-00276-4.
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AbstractIn this article, we develop the concept of Transparency by Design that serves as practical guidance in helping promote the beneficial functions of transparency while mitigating its challenges in automated-decision making (ADM) environments. With the rise of artificial intelligence (AI) and the ability of AI systems to make automated and self-learned decisions, a call for transparency of how such systems reach decisions has echoed within academic and policy circles. The term transparency, however, relates to multiple concepts, fulfills many functions, and holds different promises that struggle to be realized in concrete applications. Indeed, the complexity of transparency for ADM shows tension between transparency as a normative ideal and its translation to practical application. To address this tension, we first conduct a review of transparency, analyzing its challenges and limitations concerning automated decision-making practices. We then look at the lessons learned from the development of Privacy by Design, as a basis for developing the Transparency by Design principles. Finally, we propose a set of nine principles to cover relevant contextual, technical, informational, and stakeholder-sensitive considerations. Transparency by Design is a model that helps organizations design transparent AI systems, by integrating these principles in a step-by-step manner and as an ex-ante value, not as an afterthought.