Does Public Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry*-Reference-Cited by-同舟云学术

Does Public Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry*

Published:2020-11-02 Issue:4 Volume:37 Page:2357-2397
ISSN:0823-9150
Container-title:Contemporary Accounting Research
language:en
Short-container-title:Contemp Account Res

Author:

Joshi Preetika¹,Outslay Edmund²,Persson Anh³,Shevlin Terry⁴,Venkat Aruhn⁴

Affiliation:

1. York University

2. Michigan State University

3. University of Illinois at Urbana–Champaign

4. University of California

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/1911-3846.12601

Reference125 articles.

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4. Bank for International Settlements.2018.Basel III monitoring report https://www.bis.org/bcbs/publ/d449.pdf retrieved December 22 2018.

5. Explaining the dramatic changes in performance of US banks: technological change, deregulation, and dynamic changes in competition

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