Concepedia

Balance Sheet Transparency

Balance Sheet Transparency is the systematic disclosure of a central bank's assets, liabilities, and financial positions in a timely, comprehensive, and accessible manner, distinguishing it from other forms of transparency by focusing specifically on the visibility and understandability of its balance sheet composition and changes over time.

42

Publications

1.4K

Citations

84

Authors

57

Institutions

Publications per year

2017–2026

8

Parents

Publications

42

Balance sheet-based policies in COVID‑19 fiscal packages: How to improve transparency and risk analysis?

Delphine Moretti, Thomas Braendle, Alexandre Leroy · OECD Journal on Budgeting · 2021 · 256 citations

, , +17

The extent of financial disclosure and its determinants in an emerging capital market: the case of Egypt

Omaima A. G. Hassan, Gianluigi Giorgioni, Peter Romilly · International Journal of Accounting Auditing and Performance Evaluation · 2006 · 105 citations · Full text

, , +17

The Relation Between Voluntary Disclosure and Financial Reporting: Evidence from Synthetic Leases

Sarah L. C. Zechman · Journal of Accounting Research · 2010 · 78 citations

, , +15

Impact of New Standard "IFRS 16 Leases" on Statement of Financial Position and Key Ratios: A Case Study on an Airline Company in Turkey

Meryem Öztürk · Business and Economics Research Journal · 2016 · 60 citations · Full text

, , +17

The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements

Øystein Gjerde, Kjell Henry Knivsflå · SSRN Electronic Journal · 2008 · 55 citations · Full text

, , +15

1–5 of 42

Authors

84

  1. RW
    Raymond W. Goldsmith

    Yale University, United States

    2 publications · 66 citations

    2

    h-index

  2. SL
    Sarah L. C. Zechman

    University of Colorado Boulder, United States

    2 publications · 96 citations

    2

    h-index

  3. KH
    Kjell Henry Knivsflå

    Norwegian School of Economics, Norway

    2 publications · 66 citations

    2

    h-index

  4. ME
    Mark E. Evans

    Wake Forest University, United States

    2 publications · 31 citations

    2

    h-index

  5. CS
    Christian Schmieder

    International Monetary Fund, United States

    2 publications · 70 citations

    2

    h-index

1–5 of 84

Institutions

57

  1. International Monetary Fund

    Washington D.C., United States

    5 h-index

    7 publications

    167 citations

  2. Wake Forest University

    Winston-Salem, United States

    2 h-index

    2 publications

    31 citations

  3. Norwegian School of Economics

    Bergen, Norway

    2 h-index

    5 publications

    143 citations

  4. Massachusetts Institute of Technology

    Cambridge, United States

    2 h-index

    2 publications

    31 citations

  5. La Trobe University

    Melbourne, Australia

    1 h-index

    1 publications

    34 citations

  6. University of Bradford

    Bradford, United Kingdom

    1 h-index

    1 publications

    23 citations

  7. New England College of Business

    Boston, United States

    1 h-index

    1 publications

    10 citations

  8. University of Southern California

    Los Angeles, United States

    1 h-index

    1 publications

    29 citations

1–8 of 57

Venues

  1. SSRN Electronic Journal

    Repository · 10 publications · 211 citations

    10

    h-index

  2. Journal of Accounting Research

    JAR · 2 publications · 132 citations

    2

    h-index

  3. Contemporary Accounting Research

    CAR · 2 publications · 73 citations

    2

    h-index

  4. IMF Working Paper

    2 publications · 82 citations

    2

    h-index

  5. Accounting and Business Research

    2 publications · 27 citations

    2

    h-index

1–5