|
|
|
|
|
Jorge Hochstetter, Felipe Vásquez, Mauricio Diéguez, Ana Bustamante and Jeferson Arango-López
The transparency of electronic procedures has become an important strategy to reduce corruption within state organizations and thus promote the sustainable and efficient management of fiscal resources, vital elements in the development of a country. E-go...
ver más
|
|
|
|
|
|
|
|
|
|
|
Juan Luis Jiménez, Daniel Albalate
Pág. 106 - 122
This paper empirically investigates the causal relationship between local government transparency and political corruption in a sample of Spain's 110 largest municipalities. After implementing a two-stage probit estimation procedure, our evidence indicat...
ver más
|
|
|
|
|
|
|
|
|
|
|
Yves M. Tehou TEKENG,Mesbah Fathy SHARAF
Pág. 69 - 91
Fiscal transparency has been consistently identified as a key feature of efficient fiscal policy and a prerequisite for good public governance. However, measuring fiscal transparency remains an empirical challenge, and extant literature on developing cou...
ver más
|
|
|
|
|
|
|
|
|
|
|
Leilasadat Mirghaderi, Monika Sziron and Elisabeth Hildt
There is an ever-increasing application of digital platforms that utilize artificial intelligence (AI) in our daily lives. In this context, the matters of transparency and accountability remain major concerns that are yet to be effectively addressed. The...
ver más
|
|
|
|
|
|
|
|
|
|
|
Hyunmin Oh and Sambock Park
This study empirically analyzes the relationship between cost stickiness and earnings transparency. Additionally, this study examines the effect of corporate sustainable management (CSM) on the relationship between cost stickiness and earnings transparen...
ver más
|
|
|
|
|
|
|
|
|
|
|
Hyun Min Oh, Sam Bock Park and Hee Young Ma
This study examines the association of corporate sustainability management with earnings transparency. Based on previous studies that indicate that sustainability management activities reduce earnings management and corporate risk and increase a firm?s v...
ver más
|
|
|
|
|
|
|
|
|
|
|
Rudemarlyn Urdaneta, Juan C. Guevara-Pérez, Fernando Llena-Macarulla and José M. Moneva
This study reviews the impact of the Spanish Transparency Law (TL) 19/2013 and the Union of European Football Associations? (UEFA) Financial Fair Play (FFP) regulations, on the transparency and accountability of Spanish professional football clubs, and e...
ver más
|
|
|
|
|
|
|
|
|
|
|
Qiuxia Yang
This paper presents an evaluation index system of public service quality, which contains 35 indexes from the dimensions of the output and effect. Based on data from 2010 to 2017 in 12 coastal provinces and cities of China, this paper assesses public serv...
ver más
|
|
|
|
|
|
|
|
|
|
|
Samiha Fadloun, Souham Meshoul, Mahmood Hosseini, Abdennour Amokrane and Hichem Bennaceur
Access to corporate information systems by consumers via the Internet has increased dramatically over the past several decades. In a separate organization, extensive research has been conducted on the free flow of information generated by both external a...
ver más
|
|
|
|
|
|
|
|
|
|
|
Pedro Molina Rodríguez-Navas, Narcisa Medranda Morales and Johamna Muñoz Lalinde
Transparency is a communicative process whose aim is to provide citizens with information that will promote their participation in public affairs. However, its application is often reduced to a legally stipulated administrative act. In contrast, this art...
ver más
|
|
|
|
|
|
|
|
|
|
|
Pankaj Khatiwada, Bian Yang, Jia-Chun Lin, Godfrey Mugurusi and Stian Underbekken
Internet of Things (IoT) devices have changed how billions of people in the world connect and interact with each other. But, as more people use IoT devices, many questions arise about how these devices handle private data and whether they properly ask fo...
ver más
|
|
|
|
|
|
|
|
|
|
|
Dávid Tozsér, Zoltán Lakner, Novy Anggraini Sudibyo and Anita Boros
As the relevant European Union directives require in-depth sustainability reporting from large institutions, banks are among the concerned with disclosure obligations. Several institutions prepare self-structured recommendations by which companies are in...
ver más
|
|
|
|
|
|
|
|
|
|
|
Tando O. Siwendu and Cosmas M. Ambe
There are ongoing debates globally regarding excessive executive compensation, the perceived weak link between pay and performance, and the widening inequality gap. The South African corporate governance code King IV?s Principle 14 addresses the need for...
ver más
|
|
|
|
|
|
|
|
|
|
|
Pythagoras Petratos
Triple Entry Accounting (TEA) provides an opportunity for fundamental change in accounting. TEA is a foundational development of Blockchain technology, which is considered a pillar of the Fourth Industrial Revolution. Nevertheless, in order to augment it...
ver más
|
|
|
|
|
|
|
|
|
|
|
Juan M. Soria, Juan Víctor Molner, Rebeca Pérez-González, Bárbara Alvado, Lucía Vera-Herrera and Susana Romo
The Albufera of Valencia, a Mediterranean coastal lagoon, has been in a turbid state since 1974, with only four episodes of temporary water transparency in spring. Despite its average depth of 1 m and oligohaline waters, excessive turbidity, fish grazing...
ver más
|
|
|
|
|
|
|
|
|
|
|
Samuel Agbesi, Jurlind Budurushi, Asmita Dalela, Oksana Kulyk
|
|
|
|
|
|
|
|
|
|
|
Lucas Mayr, Lucas Palma, Gustavo Zambonin, Wellington Silvano and Ricardo Custódio
Private key management is a complex obstacle arising from the traditional public key infrastructure model. However, before any related security breach can be addressed, it must first be reliably detected. Certificate Transparency (CT) is an example of a ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Haleh Asgarinia, Andres Chomczyk Penedo, Beatriz Esteves and Dave Lewis
News about personal data breaches or data abusive practices, such as Cambridge Analytica, has questioned the trustworthiness of certain actors in the control of personal data. Innovations in the field of personal information management systems to address...
ver más
|
|
|
|
|
|
|
|
|
|
|
Mouadh Guesmi, Mohamed Amine Chatti, Shoeb Joarder, Qurat Ul Ain, Clara Siepmann, Hoda Ghanbarzadeh and Rawaa Alatrash
Significant attention has been paid to enhancing recommender systems (RS) with explanation facilities to help users make informed decisions and increase trust in and satisfaction with an RS. Justification and transparency represent two crucial goals in e...
ver más
|
|
|
|
|
|
|
|
|
|
|
Jagjeevan Kanoujiya, Rebecca Abraham, Shailesh Rastogi and Venkata Mrudula Bhimavarapu
Transparency and disclosure (T&D) of information trigger the interest of all stakeholders, including investors in a company. Cognizance of the company?s financial health before investing is very necessary. Disclosure of information in the firm?s fina...
ver más
|
|
|
|
|
|