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Valuation of Transparency – A Systematic Literature Review Paper

Authors: Venkata Mrudula Bhimavarapu, Shailesh Rastogi

Journal: TEST Engineering & Management

Publication date: 2020 May/June

Publisher: TEST Engineering & Management

URL: click here


Abstract:

This paper deals with the concept of valuation of transparency. To be precise it provides literature review facts on why the companies need to be transparent in financial reporting and what is the importance of transparency in creating public value of the company. The focus is extended to know what are the determinants of transparency and its effects on Financial transparency. It entails full disclosure of the financial information to reduceinformation asymmetrybetween the companies. In this paper researcher is trying to provide review of literature and find out the research gap, which provides future research directions