{"id":"https://openalex.org/W7168015293","doi":"https://doi.org/10.31893/multirev.2026spe033","title":"Transparency of financial practices in building reliable investment relationships","display_name":"Transparency of financial practices in building reliable investment relationships","publication_year":2026,"publication_date":"2026-06-02","ids":{"openalex":"https://openalex.org/W7168015293","doi":"https://doi.org/10.31893/multirev.2026spe033"},"language":"en","primary_location":{"id":"doi:10.31893/multirev.2026spe033","doi":"https://doi.org/10.31893/multirev.2026spe033","is_oa":true,"landing_page_url":"https://doi.org/10.31893/multirev.2026spe033","pdf_url":"https://malque.pub/ojs/index.php/mr/article/download/17700/6759","source":{"id":"https://openalex.org/S4210226397","display_name":"Multidisciplinary Reviews","issn_l":"2595-3982","issn":["2595-3982"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["norway-1"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Multidisciplinary Reviews","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://malque.pub/ojs/index.php/mr/article/download/17700/6759","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5117572408","display_name":"Dmytro Sushko","orcid":"https://orcid.org/0009-0000-0964-8709","observed_orcids":["https://orcid.org/0009-0000-0964-8709"]},"institutions":[{"id":"https://openalex.org/I4210096414","display_name":"Academician Yuriy Bugay International Scientific and Technical University","ror":"https://ror.org/00va6jd32","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210096414"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Dmytro Sushko","raw_affiliation_strings":["Department of Management, Marketing and Public Administration, Higher Educational Institution Academician Yuriy Bugay International Scientific and Technical University, Kyiv, Ukraine"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Management, Marketing and Public Administration, Higher Educational Institution Academician Yuriy Bugay International Scientific and Technical University, Kyiv, Ukraine","institution_ids":["https://openalex.org/I4210096414"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5021185713","display_name":"\u041c\u0430\u043a\u0441\u0438\u043c \u042e\u0440\u0456\u0439\u043e\u0432\u0438\u0447 \u0421\u0430\u043c\u0447\u0438\u043a","orcid":"https://orcid.org/0000-0002-6499-6789","observed_orcids":["https://orcid.org/0000-0002-6499-6789"]},"institutions":[{"id":"https://openalex.org/I4210149696","display_name":"Zhytomyr Polytechnic State University","ror":"https://ror.org/04r5xzk86","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210149696"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Maksym Samchyk","raw_affiliation_strings":["Department of National Security, Public Management and Administration, Zhytomyr Polytechnic State University, Zhytomyr, Ukraine"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of National Security, Public Management and Administration, Zhytomyr Polytechnic State University, Zhytomyr, Ukraine","institution_ids":["https://openalex.org/I4210149696"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5093650111","display_name":"Anton Bykovets","orcid":"https://orcid.org/0009-0006-9797-2392","observed_orcids":["https://orcid.org/0009-0006-9797-2392"]},"institutions":[{"id":"https://openalex.org/I160977438","display_name":"West Ukrainian National University","ror":"https://ror.org/047988g19","country_code":"UA","type":"education","lineage":["https://openalex.org/I160977438"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Anton Bykovets","raw_affiliation_strings":["Department of Security and Law Enforcement, Faculty of Law, West Ukrainian National University, Ternopil, Ukraine"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Security and Law Enforcement, Faculty of Law, West Ukrainian National University, Ternopil, Ukraine","institution_ids":["https://openalex.org/I160977438"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5107711991","display_name":"\u0421.\u041c. \u041a\u0443\u0447\u0435\u0440\u0435\u043d\u043a\u043e","orcid":"https://orcid.org/0009-0002-4133-5547","observed_orcids":["https://orcid.org/0009-0002-4133-5547"]},"institutions":[{"id":"https://openalex.org/I4210087881","display_name":"State Tax University","ror":"https://ror.org/004ezwb23","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210087881"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Serhii Kucherenko","raw_affiliation_strings":["Department of Accounting and Auditing, Faculty of Taxation, Accounting and Audit, State Tax University, Irpin, Ukraine"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Auditing, Faculty of Taxation, Accounting and Audit, State Tax University, Irpin, Ukraine","institution_ids":["https://openalex.org/I4210087881"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5111052489","display_name":"Rostyslav Shchokin","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I336648214","display_name":"Interregional Academy of Personnel Management","ror":"https://ror.org/01ezcv773","country_code":"UA","type":"education","lineage":["https://openalex.org/I336648214"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Rostyslav Shchokin","raw_affiliation_strings":["Department of Administrative, Financial and Banking Law, Interregional Academy of Personnel Management, Kyiv, Ukraine"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Administrative, Financial and Banking Law, Interregional Academy of Personnel Management, Kyiv, Ukraine","institution_ids":["https://openalex.org/I336648214"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":5,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"9","issue":null,"first_page":"2026spe033","last_page":"2026spe033"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.39969998598098755,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.39969998598098755,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.3508000075817108,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.15690000355243683,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-transparency","display_name":"financial transparency","score":0.9599999785423279},{"id":"https://openalex.org/keywords/investment-relations","display_name":"investment relations","score":0.8949999809265137},{"id":"https://openalex.org/keywords/investor-confidence","display_name":"investor confidence","score":0.503000020980835},{"id":"https://openalex.org/keywords/information-asymmetry","display_name":"information asymmetry","score":0.8370000123977661},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.8830000162124634},{"id":"https://openalex.org/keywords/regulatory-infrastructure","display_name":"regulatory infrastructure","score":0.4959999918937683},{"id":"https://openalex.org/keywords/audit-assurance","display_name":"audit assurance","score":0.9100000262260437},{"id":"https://openalex.org/keywords/esg-disclosure","display_name":"ESG disclosure","score":0.7590000033378601},{"id":"https://openalex.org/keywords/capital-allocation","display_name":"capital allocation","score":0.8140000104904175},{"id":"https://openalex.org/keywords/investor-behavior","display_name":"investor behavior","score":0.6650000214576721}],"concepts":[{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.8544999957084656},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6287000179290771},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5358999967575073},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.5184000134468079},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5167999863624573},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.5004000067710876},{"id":"https://openalex.org/C14224292","wikidata":"https://www.wikidata.org/wiki/Q13600188","display_name":"Conceptual framework","level":2,"score":0.45809999108314514},{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.3707999885082245},{"id":"https://openalex.org/C137577040","wikidata":"https://www.wikidata.org/wiki/Q431965","display_name":"Information asymmetry","level":2,"score":0.3637999892234802},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.35589998960494995},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.34369999170303345},{"id":"https://openalex.org/C84976871","wikidata":"https://www.wikidata.org/wiki/Q2015673","display_name":"Openness to experience","level":2,"score":0.3370000123977661},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.335099995136261},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.2939999997615814},{"id":"https://openalex.org/C116834253","wikidata":"https://www.wikidata.org/wiki/Q2039217","display_name":"Identification (biology)","level":2,"score":0.29170000553131104},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.28279998898506165},{"id":"https://openalex.org/C83867959","wikidata":"https://www.wikidata.org/wiki/Q371467","display_name":"Scopus","level":3,"score":0.2791999876499176},{"id":"https://openalex.org/C189708586","wikidata":"https://www.wikidata.org/wiki/Q1504425","display_name":"Systematic review","level":3,"score":0.27790001034736633},{"id":"https://openalex.org/C197947376","wikidata":"https://www.wikidata.org/wiki/Q5155608","display_name":"Comparability","level":2,"score":0.2775000035762787},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.27469998598098755},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.2635999917984009},{"id":"https://openalex.org/C107101626","wikidata":"https://www.wikidata.org/wiki/Q842234","display_name":"Full disclosure","level":2,"score":0.2572000026702881},{"id":"https://openalex.org/C2778865806","wikidata":"https://www.wikidata.org/wiki/Q6060850","display_name":"Investment decisions","level":3,"score":0.25290000438690186},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.25220000743865967},{"id":"https://openalex.org/C2780526558","wikidata":"https://www.wikidata.org/wiki/Q1345314","display_name":"Good governance","level":3,"score":0.2515999972820282}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.31893/multirev.2026spe033","doi":"https://doi.org/10.31893/multirev.2026spe033","is_oa":true,"landing_page_url":"https://doi.org/10.31893/multirev.2026spe033","pdf_url":"https://malque.pub/ojs/index.php/mr/article/download/17700/6759","source":{"id":"https://openalex.org/S4210226397","display_name":"Multidisciplinary Reviews","issn_l":"2595-3982","issn":["2595-3982"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["norway-1"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Multidisciplinary Reviews","raw_type":"journal-article"},{"id":"pmh:oai:ojs2.malque.pub:article/17700","doi":null,"is_oa":true,"landing_page_url":"https://malque.pub/ojs/index.php/mr/article/view/17700","pdf_url":null,"source":{"id":"https://openalex.org/S4210226397","display_name":"Multidisciplinary Reviews","issn_l":"2595-3982","issn":["2595-3982"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["norway-1"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2595-3982","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.31893/multirev.2026spe033","doi":"https://doi.org/10.31893/multirev.2026spe033","is_oa":true,"landing_page_url":"https://doi.org/10.31893/multirev.2026spe033","pdf_url":"https://malque.pub/ojs/index.php/mr/article/download/17700/6759","source":{"id":"https://openalex.org/S4210226397","display_name":"Multidisciplinary Reviews","issn_l":"2595-3982","issn":["2595-3982"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["norway-1"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Multidisciplinary Reviews","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[{"id":"https://openalex.org/study-designs/systematic-review","display_name":"Systematic Review"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7168015293.pdf","grobid_xml":"https://content.openalex.org/works/W7168015293.grobid-xml"},"referenced_works_count":40,"referenced_works":["https://openalex.org/W1979265499","https://openalex.org/W2010206762","https://openalex.org/W2012041776","https://openalex.org/W2104474292","https://openalex.org/W2125082970","https://openalex.org/W2148507804","https://openalex.org/W2151699494","https://openalex.org/W2982355665","https://openalex.org/W3023181463","https://openalex.org/W3122300128","https://openalex.org/W3122749623","https://openalex.org/W3125499115","https://openalex.org/W4220873009","https://openalex.org/W4220963410","https://openalex.org/W4251708059","https://openalex.org/W4391927003","https://openalex.org/W4401378120","https://openalex.org/W4405311090","https://openalex.org/W4406690319","https://openalex.org/W4406852491","https://openalex.org/W4407335224","https://openalex.org/W4408001044","https://openalex.org/W4409730677","https://openalex.org/W4410068887","https://openalex.org/W4410445257","https://openalex.org/W4410928304","https://openalex.org/W4411063500","https://openalex.org/W4412745716","https://openalex.org/W4412800787","https://openalex.org/W4414445862","https://openalex.org/W4414638575","https://openalex.org/W4415850676","https://openalex.org/W4416100580","https://openalex.org/W4416298848","https://openalex.org/W4416916891","https://openalex.org/W7093338064","https://openalex.org/W7117564291","https://openalex.org/W7125953654","https://openalex.org/W7127420322","https://openalex.org/W7166330952"],"related_works":["https://openalex.org/W4417088687","https://openalex.org/W7118085137","https://openalex.org/W4388812807","https://openalex.org/W2301746843","https://openalex.org/W4409639977","https://openalex.org/W4410278945","https://openalex.org/W7219942827","https://openalex.org/W7134113205","https://openalex.org/W4313048629","https://openalex.org/W4386392201"],"abstract_inverted_index":{"This":[0,221],"study":[1,243],"presents":[2],"a":[3,118,124,238,254,274],"systematic":[4,207],"review":[5,50],"of":[6,12,18,73,160,177,195,211,226,237,250],"scholarly":[7],"research":[8,252],"examining":[9],"the":[10,16,36,56,69,84,101,175,192,224,231,235,247,261],"transparency":[11,32,41,113,141,157,173,196,213,251,267],"financial":[13,266],"practices":[14],"in":[15,53,65,68,128,209,230,284],"context":[17],"investment":[19,43,269],"relations.":[20,270],"The":[21,49,87,109,138,154,170,189,204,242,271],"objective":[22],"was":[23,51,63],"to":[24,34,268],"conceptualize":[25],"how":[26],"contemporary":[27,193],"literature":[28,232],"defines":[29],"and":[30,33,45,71,97,149,163,180,200,215,233,258,281],"operationalizes":[31],"identify":[35],"analytical":[37,103,134],"mechanisms":[38,183],"through":[39,167,187],"which":[40],"influences":[42],"behavior":[44],"capital":[46],"allocation":[47],"processes.":[48],"conducted":[52],"accordance":[54],"with":[55],"PRISMA":[57],"2020":[58],"framework.":[59],"A":[60],"structured":[61,275],"search":[62],"performed":[64],"January":[66],"2026":[67],"Scopus":[70],"Web":[72],"Science":[74],"Core":[75],"Collection":[76],"databases":[77],"using":[78],"an":[79,143],"integrated":[80],"Boolean":[81],"query":[82],"covering":[83],"period":[85],"1999\u20132025.":[86],"identification":[88],"stage":[89],"yielded":[90],"184":[91],"records.":[92],"After":[93],"duplicate":[94],"removal,":[95],"screening,":[96],"full-text":[98],"eligibility":[99],"assessment,":[100],"final":[102],"corpus":[104],"comprised":[105],"42":[106],"peer-reviewed":[107],"publications.":[108],"synthesis":[110],"reveals":[111],"that":[112,146,184],"is":[114],"not":[115],"treated":[116],"as":[117,123,142,158,174],"single-dimensional":[119],"reporting":[120],"attribute":[121],"but":[122],"multilayered":[125],"construct":[126],"embedded":[127],"different":[129],"explanatory":[130],"models.":[131,220],"Four":[132],"dominant":[133],"configurations":[135],"were":[136],"identified.":[137],"first":[139],"conceptualizes":[140],"informational":[144],"mechanism":[145],"reduces":[147],"asymmetry":[148],"directly":[150],"affects":[151],"investor":[152],"reactions.":[153],"second":[155],"interprets":[156],"part":[159],"corporate":[161],"governance":[162],"regulatory":[164],"infrastructures,":[165],"operating":[166],"institutional":[168],"mediation.":[169],"third":[171],"frames":[172],"outcome":[176],"procedural":[178,256],"verification":[179],"audit":[181],"assurance":[182],"generate":[185],"trust":[186],"credibility.":[188],"fourth":[190],"reflects":[191],"expansion":[194],"toward":[197],"digital,":[198],"ESG-integrated,":[199],"hybrid":[201],"disclosure":[202],"ecosystems.":[203],"findings":[205],"demonstrate":[206],"heterogeneity":[208,222],"units":[210],"analysis,":[212],"proxies,":[214],"investment-related":[216],"outcomes":[217],"across":[218],"these":[219],"explains":[223],"diversity":[225],"empirical":[227,282],"results":[228,272],"observed":[229],"underscores":[234],"absence":[236],"unified":[239],"theoretical":[240,279],"core.":[241],"contributes":[244],"by":[245,259],"mapping":[246],"conceptual":[248],"architecture":[249],"within":[253],"single":[255],"framework":[257],"clarifying":[260],"distinct":[262],"causal":[263],"logics":[264],"linking":[265],"provide":[273],"foundation":[276],"for":[277],"further":[278],"integration":[280],"refinement":[283],"transparency\u2013investment":[285],"research.":[286]},"counts_by_year":[],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2026-07-12T00:00:00"}