The global costs of opacity

By G. Yago, Joel Kurtzman, Triphon Phumiwasana. 2004

117 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/f3dfd3573dcf14004f168aa83977b240f7339236

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Citations in the corpus

• Political Uncertainty and Cost Stickiness: Evidence from National Elections around the World (2020, unknown): “19 Kurtzman et al.’s (2004) measure of financial reporting quality (ACC) is one of the subindices of their opacity index.”
• The Role of State and Foreign Owners in Corporate Risk-Taking: Evidence from Privatization (2013, unknown): “Kurtzman et al. (2004)”
• Reporting intangible assets: Voluntary disclosure practices of top emerging market companies (2011, methodology): “For the purposes of our study, we consider three of these country-specific risks as measured by the Opacity Index (Kurtzman et al., 2004); risks associated with the effectiveness of economic policy, legal and judicial environment, and regulatory system.”