The interplay between mandatory country-by-country reporting, geographic segment reporting, and tax havens: Evidence from the European Union
Author:
Publisher
Elsevier BV
Subject
Sociology and Political Science,Accounting
Reference69 articles.
1. Tax havens and disclosure aggregation;Akamah;J. Int. Bus. Stud.,2018
2. Segment disclosure quantity and quality under IFRS 8: determinants and the effect on financial analysts’ earnings forecast errors;Andre;Int. J. Acc.,2016
3. Home country tax system characteristics and corporate tax avoidance: International evidence;Atwood;Acc. Rev.,2012
4. Opening the Vaults: The Use of Tax Havens by Europe’s Biggest Banks;Aubry,2017
5. Financial accounting in the banking industry: a review of the empirical literature;Beatty;J. Acc. Econ.,2014
Cited by 32 articles. 订阅此论文施引文献 订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献
1. Breaking the Boundaries in the Digital Age: Open Banking and Tax Evasion;International Journal of Financial Studies;2024-08-23
2. Assessing the Influence of Country-by-Country Reporting (CbCr) on Cross-Border Related Party Transactions: Insights from China;Journal of the Knowledge Economy;2024-06-20
3. Getting action for global economic justice: the micro-foundations of transnational activism;Socio-Economic Review;2024-01-30
4. The long way to tax transparency: lessons from the early publishers of country-by-country reports;International Tax and Public Finance;2024-01-11
5. CEO Duality and Bank Tax Avoidance: The Moderating Role of Risk Committees - An International Evidence;FINANC UVER;2024
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线，采集、加工和组织学术论文而形成的新型学术文献查询和分析系统，可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容，当前同舟云学术共收录了国内外主流学术期刊6万余种，收集的期刊论文及会议论文总量共计约1.5亿篇，并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询！咨询电话：010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3