Transparency in Information and Governance

• List of Contributors.Corporate Transparency from the Global Perspective: A Conceptual Overview. Institutional Ownership, Internal Control, and Disclosure Transparency. Corporate Transparency of Business Group Firms in the Absence of Internal Market Benefits. Influence of Tax Accounting on Transparency. Board Transparency, CEO Monitoring and Firms’ Financial Performance. Symmetry in the Sensitivity of Executive Bonus Compensation to Earnings and Returns in High-technology Firms. Differences in Corporate Transparency between MNC Subsidiaries and Domestic Corporations: Empirical Evidence from India. Cash Flow Stability Versus Transparency: What do Investors Value about Listed Infrastructure Funds?. Earnings Management Behaviour Under the Recent Economic Downturn in Spain. The Role of Analysts’ Recommendation Revisions in Helping Investors Understand the Valuation Implications of Announced Earnings. Does Broker Anonymity Hide Informed Traders?. Central Bank and Private Sector's Welfare Under Partial Transparency Versus Publicity: A Two-Player Monetary Policy Game. Opacity in Latin America: Argentina and Chile: A Case Study Comparison. Transparency and Governance in a Global World. International finance review. International finance review. Copyright page.

Since the global financial crisis of 2008, the call for corporate transparency has only increased. Thus the 12 research papers presented here are truly international, with 17 out of the 23 contributors from outside of the US and UK. Papers can roughly be divided into ownership and taxes, governance and operations, and information for investors, all in relation to transparency. As the desire for transparency enters the public sector, two papers on this subject close out the volume, with one focusing specifically on the situation in Argentina and Chile. Edited by Choi (finance, Temple U.) and Sami (business and economics, Lehigh U.), contributors also come from come from law and international studies. No index is provided. Distributed in North America by Turpin Distribution.