Folgende Beiträge sind online und open access in SBUR Volume 76, Issue 4, December 2024, Special Issue on Transparency: New Forms, Causes, and Consequences, verfügbar:
Transparency in an Age of Digitalization and Responsibility
Georg Reischauer, Thomas Hess, Thorsten Sellhorn, Erik Theissen
Tax Loss Carryforward Disclosure
Vanessa Flagmeier, Jens Müller
The Effects of Mandatory Private Disclosure On Public Disclosure—Evidence from CbCR
Raphael Müller, Johannes Voget, Jan Zental
Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting
Jannis Bischof, Joachim Gassen, Anna Rohlfing-Bastian, Davud Rostam-Afschar, Caren Sureth-Sloane
Changes in the Perception of Error Announcements from the German Two-Tier Enforcement
Marc Berninger
Shadows in the Spotlight: Navigating Organizational Transparency in Digital Contexts
Oana Brindusa Albu, Lars Thøger Christensen
How Digital Twins Impact Responsiveness: A Dynamic Fit Approach to Information Processing for High-Involvement Product Demand Management
Dominik Oehlschläger, Andreas H. Glas, Michael Eßig