Search results for "Transparency"
showing 10 items of 291 documents
Analysis of good corporate governance at Indonesian telecom industry after privatization: case study at PT Telekom an PT Indosat
2006
Masteroppgave i økonomi og administrasjon, Høgskolen i Agder, Kristiansand The objective of this research is to examine whether there are differences of implementation of good corporate governance of company which privatized using different methods. This is relevant with the change of privatization pattern conducted by the government of Indonesia toward its state-owned companies, from Public Offering to Strategic Sale. One of important decisions taken by the government after the economic crisis is privatization of state-owned companies. It is done because the government finds difficulties to financing its national development programs and economic recovery. From company side, the change of …
Developments in financial information by local entities in europe
2010
In recent years, most Organisation for Economic and Cooperation Development (OECD) countries have brought in important reforms into their public accounting systems with the objective of both improving public service management and increasing the transparency and accountability of governments. Reforms of government accounting share a common direction towards the implementation of accrual-based accounting systems. In this context, this paper presents the situation of local government accounting systems in European countries with the aim of showing the degree of uniformity/ heterogeneity that currently exists among the countries considered and why differences persist nowadays, trying to classi…
Don't Tell Us: The Demand for Secretive Behaviour
2009
The matter studied here is how, and with what implications, people may decide that they do not want to be let into secrets that concern them. They could get the information at no cost but they refuse to know. The reasoning is framed in terms of principals and agents, with the principals assumed not to want to know the agents' secrets. For convenience, the context chosen for the exposition is mainly that of voters as principals and the government or the office-holders as agents. After some exploration of the motivations underlying the attitude of the principals, the paper focuses on the case when neither total secrecy nor total disclosure prevails. The demand for partial secrecy is analysed …
Prudential Supervisorss Independence and Income Smoothing in European Banks
2018
We investigate the role of prudential supervisors’ independence in affecting income smoothing behavior in European banks. Powerful national supervisors are predicted to influence the accounting practices of their supervised entities, shaping the properties of the accounting numbers they prepare. In particular, we study whether greater independence of powerful supervisors from the government and from the industry is associated with lower income smoothing. We use the mandatory adoption of a single set of accounting standards in Europe as a shock to the influence of prudential supervisors over national banks’ accounting practice. Our results confirm that political and industry independence of …
E‐corporate social responsibility in small non‐profit organisations: the case of Spanish ‘Non Government Organisations’
2012
The image and the reputation of small NGOs have direct bearing on the capacity of these entities to retain and attract members, volunteers and donors. These attributes have been linked to the concept of Social Responsibility. Therefore, for NGOs to be socially responsible and to make this fact known is a key factor that will have a positive influence on their image and reputation and will contribute to their being recognised and to strengthening social confidence in them. This article analyses the e‐corporate social responsibility in Spanish NGOs. It shows the infra‐use that NGOs make of the Internet as an information medium to communicate their Corporate Social Responsibility (CSR) practic…
Arteriosclerosis and other diseases in heads of government and its consequences for the population.
2021
Abstract Heads of government with cerebrovascular arteriosclerosis and other diseases in key historical moments have led to decisions that have marked the destiny of countries not always in a beneficial direction. Severe diseases in political leaders in power have often been hidden from citiziens with the collaboration of personal physicians. The confidentiality of the patient-doctor relationship in special political circumstances should be re examined and subjected to debate. Legal provisions to ensure total transparency of medical information about the health of heads of government should be implemented. Transparency ensures the trust of citizens.
Trasparenza del mercato, tutela del consumatore e green washing
2022
Il saggio propone una riflessione sulla politiche di trasparenza del mercato strumentali all’ obiettivo della sostenibilità ambientale. Nella prospettiva del mercato unico sostenibile un ruolo fondamentale viene attribuito ai c.d green claims, laddove alto è il rischio che la sostenibilità divenga per le aziende una semplice strategia di marketing. Il fenomeno, noto come green washing, si pone in una prospettiva peculiare rispetto alla pubblicità ingannevole, pone domande diverse e reclama risposte diverse. Duplice la linea di intervento seguita dal legislatore euro unitario, da una parte la tutela dalle pratiche commerciali scorrette, dall’altra, quella dell’obbligo di conformità al contra…
La transparencia y la rendición de cuentas en redes sociales. Un caso de conflictos mineros en Latinoamérica
2021
Diversos estudios muestran un creciente uso del Internet y las redes por parte de grandes empresas para divulgar información social y medioambiental, ampliando la rendición de cuentas y la transparencia. No obstante, aún no existe claridad sobre los pros y contras de dicho proceso. Este trabajo plantea la necesidad de una reinterpretación crítica de la transparencia y la rendición de cuentas sociales y medioambientales a través de las redes sociales. Para ello, retoma algunos argumentos de la perspectiva dialógica de la rendición de cuentas, así como planteamientos del filósofo coreano Byung-Chul Han. Se estudia el caso de la compañía minera Vale, caracterizando la forma en qu…
Green Bonds: Between economic incentives and eco-change
2020
Abstract As the investor base committed to financing sustainable companies in an attempt to combat the climate crisis expands, green financial products have become more attractive to issuers, corporate and sovereign alike. As a result, the EU is attempting to create favourable market conditions which mobilise the allocation of private capital for investments that reduce the contribution to climate change. As part of the EU Commission’s Action Plan for Sustainable Finance, it intends to create Green Bond Standards which aim to support the transition to greener securities investments. As a foundation, we provide an overview of the green bond market development. We then consider investment cha…
Sunshine Policies and Murky Shadows in Europe: Disclosure of Pharmaceutical Industry Payments to Health Professionals in Nine European Countries
2018
Relationships between health professionals and pharmaceutical manufacturers can unduly influence clinical practice. These relationships are the focus of global transparency efforts, including in Europe. We conducted a descriptive content analysis of the transparency provisions implemented by February 2017 in nine European Union (EU) countries concerning payments to health professionals, with duplicate independent coding of all data. Using an author-generated, semi-structured questionnaire, we collected information from each disclosure policy/code on: target industries, categories of healthcare professionals covered, scope of payments included, location and searchability of the disclosed dat…