Incremental improvement: Evaluating the emancipatory impact of public country-by-country reporting

Author:

Hackett Franki,Janský Petr

Publisher

Elsevier BV

Subject

Information Systems and Management,Sociology and Political Science,Finance,Accounting

Reference81 articles.

1. Action Aid. (2013). Tax Justice: The Domestic Perspective. Retrieved from https://actionaid.org/sites/default/files/nds_report_-_final_version.pdf. Accessed 19 October 2021.

2. Anglo-American Group PLC (2020). Tax and Annual Economic Contribution Report 2019. Retrieved from https://www.angloamerican.com/∼/media/Files/A/Anglo-American-Group/PLC/investors/annual-reporting/2020/tax-and-economic-contribution-report.pdf. Accessed 19 October 2021.

3. Aristotle, T. I. (trans) (1985). Nicomachean ethics. Hackett Publishing.

4. Barake, M., Aliprandi, G. & Chouc, P.-E. (2021). Have European banks left tax havens? Evidence from country by country reporting data. EU Tax Observatory. Retrieved from https://www.taxobservatory.eu/wp-content/uploads/2021/09/EU-Tax-Observatory-Report-2-Banks-and-tax-havens-1.pdf accessed October 19 2021.

5. A critical appreciation of extractives’ accounting: Transparency, accountability, the resource curse and other governance issues;Baudot;Critical Perspectives on Accounting,2021

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