Full, on-time, and with Quality disclosure of financial information can lead to the transparency of such information and decreases information asymmetry. Among the published information of firms, earnings are of priority importance attended by many users; therefore, the issue of the transparency of accounting earnings is of high importance. The aim of this study is investigating the accounting ...

WHEREAS CHAPTER 2 OF THIS BOOK analysed directions and varieties of transparency, this chapter addresses a single question. Is transparency to be valued intrinsically or instrumentally, or both? Put differently, is transparency a core concern or is it a building block for other valued objects sought by public policy? There is not necessarily a single answer to this question, but posing it will ...

Title of Document: TRANSPARENCY AND TRUST IN JOURNALISM: AN EXAMINATION OF VALUES, PRACTICES AND EFFECTS Michael Koliska, Doctor of Philosophy, 2015 Directed By: Professor Linda Steiner, Philip Merrill College of Journalism Journalism scholars and practitioners have repeatedly argued that transparency is crucial to generate trust in the news media, which, over the years, has faced continues dec...

What are the possibilities of promoting transparency in the Federal Brazilian Government Portals? The objective of this research is to discover what possibilities exist to promote transparency in the Federal Brazilian Government Portals: ComprasNet (E-procurement Portal) and Transparency Portal. The methodology used was: 1) a literature review about egovernment, transparency and the relationshi...

Transparency can be used to increase the visibility of a user’s workspace in situations where the space is obscured by floating windows and tool palettes. Dynamic transparency takes this approach further by making components more transparent when the user’s cursor is far away. However, dynamic transparency may make palettes and floating windows more difficult to target. We carried out a study t...

Software transparency is a new and important concern that software developers must deal with. This paper reports on initial findings on exploring the obstacles for enabling software transparency. For providing a definition of transparency and understanding the semantics of software transparency, a SIG (Softgoal Interdependence Graph) is used, which has been refined in three versions. Based on t...

It is widely believed that fiscal transparency has large and positive effects on fiscal performance. According to the IMF, “transparency in government operations is widely regarded as an important precondition for macroeconomic fiscal sustainability, good governance, and overall fiscal rectitude” (Kopits & Craig (1998, p. 1)). Indeed, both the IMF and the OECD are currently developing Codes of ...

Recent scholarship on transparency has been voluminous, and transparency policies continue to garner international adherents through global initiatives such as the Open Government Partnership. Yet extant scholarship has failed to address the empirical parameters for what constitutes ‘transparency’ and what does not. This lacuna gives way to misuses and abuses, jeopardizing the analytical utilit...

Foliage transparency in trees is an important indicator for forest health assessment. This paper helps advance transparency measurement research by presenting methods of automatic tree boundary extraction and foliage transparency estimation from digital images taken from the ground of open grown trees. Extraction of proper boundaries of tree crowns is the initial step in the determination of cr...