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Does country transparency affect international portfolio investment? We examine this and related questions using some new measures of transparency and a unique micro dataset on international portfolio holdings. We distinguish between government and corporate transparency. There is clear evidence that international funds invest systematically less in less transparent countries. On the other hand, herding among funds tends to be more prevalent in less transparent countries. There is also some evidence that during crises, funds flee non-transparent countries by a greater amount.

Disclosure of information. --- Investments, Foreign. --- Financial crises. --- Corporations --- Finance, Public --- International finance. --- Accounting.

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Corporations --- Disclosure of information --- Auditing --- Law and legislation --- Accounting --- Business & economics --- Law

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This book provides an in-depth examination of the theoretical, legal, social and economic foundations to disclosure and concealment of information in relation to the formation of consumer insurance contracts. A comparative treatment of this issue is undertaken with particular attention given to the judicial and legislative approaches adopted in the United Kingdom, the United States of America, Australia and New Zealand. It will be relevant to those researching and studying insurance law, all legal practitioners involved with the formation of consumer insurance contracts and non-legal practitioners working within the field of insurance.

Insurance policies --- Disclosure of information --- Insurance --- Insurance contracts --- Policies of insurance --- Policy of insurance --- Contracts --- Insurance law --- Law and legislation --- Policies

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In a dark departure from our standard picture of whistleblowers, C. Fred Alford offers a chilling account of the world of people who have come forward to protest organizational malfeasance in government agencies and in the private sector. The conventional story-high-minded individual fights soulless organization, is persecuted, yet triumphs in the end-is seductive and pervasive. In speaking with whistleblowers and their families, lawyers, and therapists, Alford discovers that the reality of whistleblowing is grim. Few whistleblowers succeed in effecting change; even fewer are regarded as heroes or martyrs. Alford mixes narrative analysis with political insight to offer a frank picture of whistleblowing and a controversial view of organizations. According to Alford, the organization as an institution is dedicated to the destruction of the moral individualist. Frequently, he claims, the organization succeeds, which means that the whistleblowers are broken, unable to reconcile their actions and beliefs with the responses they receive from others. In addition to being mistreated by organizations, whistleblowers often do not receive support from their families and communities. In order to make sense of their stories, Alford claims, some whistleblowers must set aside the things they have always believed: that loyalty is larger than the herd instinct, that someone in charge will do the right thing, that the family is a haven from a heartless world. Alford argues that few whistleblowers recover from their experience, and that, even then, they live in a world very different from the one they knew before their confrontation with the organization.

Whistle blowing. --- Business ethics. --- Administrative agencies --- Whistle blowing --- Employees --- Corrupt practices. --- Dismissal of --- Laborers --- Personnel --- Workers --- Blowing the whistle --- Whistleblowing --- Agencies, Administrative --- Executive agencies --- Government agencies --- Regulatory agencies --- Business --- Businesspeople --- Commercial ethics --- Corporate ethics --- Corporation ethics --- Law and legislation --- Moral and ethical aspects --- Professional ethics --- Persons --- Industrial relations --- Personnel management --- Public interest --- Leaks (Disclosure of information) --- Administrative law --- Public administration --- Wealth --- Business ethics --- -Whistle blowing --- -#SBIB:35H52 --- #SBIB:044.IO --- Corrupt practices --- Ethiek van bestuur en beleid --- -Corrupt practices

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This Manual provides guidance on the implementation of the Code of Good Practices on Fiscal Transparency by setting out its principles and practices in detail, and establishing priorities for improving fiscal transparency. Serving as a reference for economists and financial analysts on the various aspects of fiscal transparency, the Manual includes a section on open budget preparation, execution, and reporting, and presents the OECD’s best practices for achieving budget transparency.

Disclosure of information --- Fiscal policy --- 336.3 --- 336.00 --- AA / International- internationaal --- 336.2 --- 336.2 Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- 336.2 Belastingsakkoorden. Belastingswezen --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- Belastingsakkoorden. Belastingswezen --- Tax policy --- Taxation --- Economic policy --- Finance, Public --- Information, Disclosure of --- Truthfulness and falsehood --- Organisatie van de overheidsfinanciën. Overheidsuitgaven en -inkomsten: algemeenheden --- Government policy --- Political Science --- Law, Politics & Government --- Public Finance --- Accounting --- Banks and Banking --- Budgeting --- Statistics --- Public Administration --- Public Sector Accounting and Audits --- National Budget --- Budget Systems --- Central Banks and Their Policies --- Fiscal Policy --- Data Collection and Data Estimation Methodology --- Computer Programs: Other --- Budgeting & financial management --- Public finance & taxation --- Public finance accounting --- Banking --- Macroeconomics --- Budget planning and preparation --- Contingent liabilities --- Fiscal transparency --- Fiscal accounting and reporting --- Quasi-fiscal operations --- Public financial management (PFM) --- Central banks --- Budget --- Finance --- Banks and banking, Central --- United States