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Transparency in European banking system – a technical and economic approach
2014
Romanian Economic Journal
The objective of our paper is to provide a comprehensive analysis of possible relationships between two different approaches of "transparency" – the technical vs. the economic one. Thus, irrespective of prior literature, our paper goes beyond a "solo" analysis of either of two above-mentioned "facets", by providing a combined study. So, we focused on both (1) XBRL's role in enhancing the quality of disclosure, by assessing its benefices and consequences and (2) corporate governance mechanism's
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