Fiscal transparency has been central to the public debate since concerns over sovereign debt erupted into the modern euro crisis in 2010. But just how influential is fiscal transparency in dictating the perceptions of the investment community, and thus the conditions in which sovereign states finance themselves? This paper analyzes this question by researching the relationship between fiscal transparency (proxied by the Open Budget Index) and an indicator of financial market perceptions (5-year Credit Default Swap spreads). It concludes that, in the pre-crisis period, transparency had little to no significant impact on investor perceptions – it was, in short, ignored by investors that continued to give low interest rates to government borrowers with even the most non-transparent budget records. But this all changed since the start of the crisis in 2008, and markets have exhibited dramatically higher sensitivity to fiscal performance. In the post-2008 era, the relationship between fiscal transparency and investor perceptions has strengthened considerably. Furthermore, we find that budget execution (including, inter alia, audit and accounting standards), is the aspect of fiscal transparency that shows the greatest impact on market conditions in a time of crisis. Jules Tilly is a 2012 graduate of the M.P.A. in Public Policy and Management at the London School of Economics’ Institute of Public Affairs. Contact: J.Tilly1@lse.ac.uk.
[1]
B. Urosevic,et al.
European Bond ETFs: Tracking Errors and the Sovereign Debt Crisis
,
2014,
SSRN Electronic Journal.
[2]
G. Wehinger.
Sovereign Debt Challenges for Banking Systems and Bond Markets
,
2011
.
[3]
D. K. Nguyen,et al.
Does Macroeconomic Transparency Help Governments Be Solvent?: Evidence From Recent Data
,
2007
.
[4]
Farhan Hameed.
Fiscal Transparency and Economic Outcomes
,
2005,
SSRN Electronic Journal.
[5]
Jochen R. Andritzky,et al.
The Impact of Macroeconomic Announcements on Emerging Market Bonds
,
2005,
SSRN Electronic Journal.
[6]
R. Glennerster,et al.
Is Transparency Good for You, and Can the IMF Help?
,
2003,
SSRN Electronic Journal.
[7]
Andrew J Tiffin,et al.
The Link between Adherence to International Standards of Good Practice, Foreign Exchange Spreads, and Ratings
,
2003,
SSRN Electronic Journal.
[8]
J. Alt,et al.
Fiscal Transparency and Fiscal Policy Outcomes in OECD Countries
,
2003
.
[9]
J. Gregory,et al.
Credit: The Complete Guide to Pricing, Hedging and Risk Management
,
2001
.
[10]
George Kopits,et al.
Transparency in government operations
,
1998
.