The effect of mandatory extraction payment disclosures on corporate tax avoidance: evidence from the United Kingdom-Reference-Cited by-同舟云学术

The effect of mandatory extraction payment disclosures on corporate tax avoidance: evidence from the United Kingdom

Published:2023-12-13 Issue: Volume: Page:1-24
ISSN:1744-9480
Container-title:Accounting in Europe
language:en
Short-container-title:Accounting in Europe

Author:

Kobbi-Fakhfakh Sameh¹²,Driss Fatma³

Affiliation:

1. Accounting and Law, Université de Sfax École Supérieure de Commerce de Sfax, Sfax, Tunisia

2. ESC- SFAX - TUNISIA, Université de Sfax École Supérieure de Commerce de Sfax, Sfax, Tunisia

3. Université de Sfax École Supérieure de Commerce de Sfax, Sfax, Tunisia

Publisher

Informa UK Limited

Subject

Finance,Accounting,Business and International Management

Link

https://www.tandfonline.com/doi/pdf/10.1080/17449480.2023.2290735

Reference47 articles.

1. Tax havens and disclosure aggregation

2. Regulatory mandates and responses to uncomfortable knowledge: The case of country-by-country reporting in the extractive sector

3. Brookings Institution. (2015). Do multinational corporations play a role in entrepreneurship in developing countries ? https://www.brookings.edu/blog/up-front/2015/11/03/do-multinational-corporations-play-a-role-in-entrepreneurship-in-developing-countries/

4. The interplay between mandatory country-by-country reporting, geographic segment reporting, and tax havens: Evidence from the European Union

5. Broad- Versus Narrow-Sample Evidence in Disclosure Regulation Studies: A Discussion of Badia, Duro, Jorgensen, and Ormazabal (2018)

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