Assessing the impact of fiscal transparency on FDI inflows
Sign Up to like & getrecommendations! Published in 2020 at "Socio-economic Planning Sciences"
DOI: 10.1016/j.seps.2020.100892
Abstract: Abstract This paper analyzes the role of fiscal transparency as a determinant of foreign direct investment (FDI) attractiveness. It proposes an empirical test based on a panel regression analysis on data from 72 countries in… read more here.
Keywords: impact fiscal; fiscal transparency; fdi inflows; assessing impact ... See more keywords
Popular Financial Reports as Fiscal Transparency Mechanisms: An Assessment Using the Fiscal Transparency Index for the Citizen User
Sign Up to like & getrecommendations! Published in 2017 at "International Journal of Public Administration"
DOI: 10.1080/01900692.2016.1186175
Abstract: ABSTRACT Popular financial reports (PFRs) are intended to increase transparency by providing financial information to a non-technical, citizen audience. We examine the extent to which PFRs are meeting the goal of transparency by developing a… read more here.
Keywords: financial reports; fiscal transparency; index citizen; popular financial ... See more keywords
The determinants of fiscal transparency in Chinese city-level governments
Sign Up to like & getrecommendations! Published in 2019 at "Local Government Studies"
DOI: 10.1080/03003930.2019.1608828
Abstract: ABSTRACT The transparency of the fiscal performance of governments has attracted attention from researchers, policy-makers and practitioners around the world. This study examines the determinants of fiscal transparency in the city-level governments of China, which… read more here.
Keywords: level governments; fiscal transparency; transparency; city level ... See more keywords
Fiscal Transparency and Government Credit Quality: Evidence from the U.S. States
Sign Up to like & getrecommendations! Published in 2020 at "Public Performance & Management Review"
DOI: 10.1080/15309576.2020.1807368
Abstract: Abstract This article examines the effect of the U.S. state governments’ fiscal transparency on their credit quality. Although government credit quality essentially measures the debt default risk, it can potentially be viewed as a proxy… read more here.
Keywords: fiscal transparency; credit quality; government;
Can government environmental auditing and fiscal transparency promote the green development of heavy-polluting firms?
Sign Up to like & getrecommendations! Published in 2024 at "Environmental Research Letters"
DOI: 10.1088/1748-9326/ad57d6
Abstract: Corporate green development (GD) is critical for realizing China’s double carbon targets, and government environmental auditing is an essential path for supervising the GD behavior of enterprises. However, the effect of government environmental auditing on… read more here.
Keywords: fiscal transparency; environmental auditing; government environmental; green development ... See more keywords
Advancing fiscal transparency in Latin American countries: new findings in reports on tax sustainability in Chile
Sign Up to like & getrecommendations! Published in 2024 at "Sustainability Accounting, Management and Policy Journal"
DOI: 10.1108/sampj-03-2023-0152
Abstract: Purpose The objective of this study is to generate new fiscal transparency indicators based on fiscal sustainability reports voluntarily disclosed by Chilean companies, leaders in Latin America in the issuance of green, social and sustainability… read more here.
Keywords: fiscal transparency; test; tax; fiscal sustainability ... See more keywords
Hiding the Losses: Fiscal Transparency and the Performance of Government Portfolios of Financial Assets
Sign Up to like & getrecommendations! Published in 2023 at "Public Finance Review"
DOI: 10.1177/10911421231170960
Abstract: The widespread reliance on gross government debt and deficit/surplus as indicators of fiscal performance has too often neglected the role played by other important parts of a government's balance sheet including their portfolios of financial… read more here.
Keywords: government; portfolios financial; financial assets; fiscal transparency ... See more keywords
How Does Fiscal Vertical Imbalance Affect Regional Green Technology Innovation in China—The Moderating Role of Financial Decentralization and Fiscal Transparency
Sign Up to like & getrecommendations! Published in 2025 at "Sustainability"
DOI: 10.3390/su17051895
Abstract: Green technology innovation (GTI) is crucial for sustainable economic development and achieving “peak carbon” and “carbon neutrality” goals. While fiscal vertical imbalance (FVI) may exert an inhibiting effect on regional GTI, the existing literature has… read more here.
Keywords: innovation; fiscal transparency; decentralization fiscal; financial decentralization ... See more keywords
The impact of fiscal decentralization on the composition of public expenditure in Chinese prefecture-level cities: Does fiscal transparency matter?
Sign Up to like & getrecommendations! Published in 2025 at "Asian Economic and Financial Review"
DOI: 10.55493/5002.v15i4.5383
Abstract: This research examines how fiscal decentralization influences the composition of public spending in Chinese prefecture-level cities, with a focus on the moderating role of fiscal transparency. We analyzed data from 283 Chinese cities from 2013… read more here.
Keywords: fiscal transparency; public expenditure; transparency; fiscal decentralization ... See more keywords