SZodixStudyAcademic Library
DashboardShelvesOpen accessMy libraryInboxNotesWriteLearnAlerts
More
Ask your libraryNotificationsQuick citeReview
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
The interplay between mandatory country-by-country reporting, geographic segment reporting, and tax havens: Evidence from the European Union
16 references·4 citing·48 second hop
The interplay between mandatory country-by-country reporting, geographic segment reporting, and tax havens: Evidence from the European Union (2019)The interplay between mandatory country-b…Public Pressure and Corporate Tax Behavior (2015)Public Pressure and Corporate…The Reputational Costs of Tax Avoidance (2013)The Reputational Costs of Tax…Financial Accounting in the Banking Industry: A Review of the Empirical Literature (2013)Financial Accounting in the B…Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence (2011)Home Country Tax System Chara…A review of tax research (2010)A review of tax researchWhich countries become tax havens? (2009)Which countries become tax ha…Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates (2009)Using Financial Accounting Da…Tax Havens: International Tax Avoidance and Evasion (2009)Tax Havens: International Tax…What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement (2008)What does tax aggressiveness …Managerial Empire Building and Firm Disclosure (2008)Managerial Empire Building an…Segment Profitability and the Proprietary and Agency Costs of Disclosure (2007)Segment Profitability and the…International profit shifting within multinationals: A multi-country perspective (2007)International profit shifting…Managers' Motives to Withhold Segment Disclosures and the Effect of SFAS No. 131 on Analysts' Information Environment (2005)Managers' Motives to Withhold…The Impact of SFAS No. 131 on Information and Monitoring (2003)The Impact of SFAS No. 131 on…Segment Reporting to the Capital Market in the Presence of a Competitor (1996)Segment Reporting to the Capi…Fiscal Paradise: Foreign Tax Havens and American Business (1994)Fiscal Paradise: Foreign Tax …Do corporate attributes impact integrated reporting quality? An empirical evidence (2021)Do corporate attributes impac…Assessment of Ukraine’s readiness for international automatic exchange of information for tax purposes (2021)Assessment of Ukraine’s readi…The relationship between tax transparency and tax avoidance (2020)The relationship between tax …European banks and tax havens: evidence from country-by-country reporting (2020)European banks and tax havens…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Corporate Governance and Equity Prices (2003)Long-Run Corporate Tax Avoidance (2008)Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Corporate governance, incentives, and tax avoidance (2015)The Association between Competition and Managers' Business Segment Reporting Decisions (1998)Financial Accounting Standards Board (FASB) (2008)Explanatory Factors of Integrated Sustainability and Financial Reporting (2012)Narrative Disclosure and Earnings Performance: Evidence from R&D Disclosures (2013)Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)Corporate income tax reforms and international tax competition (2002)Bank Competition and Financial Stability (2008)Corporate taxes and the location of intangible assets within multinational firms (2010)Changes in corporate effective tax rates over the past 25 years (2017)Disclosure level and the cost of equity capital. (1997)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Do Socially Responsible Firms Pay More Taxes? (2015)Real Effects of a Widespread CSR Reporting Mandate: Evidence from the European Union's CSR Directive (2020)The Effects of Mandatory ESG Disclosure Around the World (2024)Empirical tax research in accounting (2001)Tax‐Avoidance Activities of U.S. Multinational Corporations* (2003)The importance of the internal information environment for tax avoidance (2014)Tax Aggressiveness and Corporate Transparency (2018)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Theory of Economic Development (2003)Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting? (2013)Accounting conservatism and firm investment efficiency (2015)The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China (2017)Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)Detecting Earnings Management. (1995)Delayed Expected Loss Recognition and the Risk Profile of Banks (2015)Banks’ Financial Reporting and Financial System Stability (2016)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Effects of Executives on Corporate Tax Avoidance (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Discretionary disclosure (1983)Tobin's q, Corporate Diversification, and Firm Performance (1994)Diversification's effect on firm value (1995)Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis (2010)A Measure of Competition Based on 10‐K Filings (2012)A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2004)Do countries compete over corporate tax rates? (2007)Theft and taxes☆ (2007)
this work references cited by second hop

References

  • 2010A review of tax research3,167 cited
  • 1994Fiscal Paradise: Foreign Tax Havens and American Business1,210 cited
  • 2008What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement1,111 cited
  • 2013Financial Accounting in the Banking Industry: A Review of the Empirical Literature740 cited
  • 2008Managerial Empire Building and Firm Disclosure687 cited
  • 2007International profit shifting within multinationals: A multi-country perspective647 cited
  • 2009Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates597 cited
  • 2015Public Pressure and Corporate Tax Behavior538 cited
  • 2007Segment Profitability and the Proprietary and Agency Costs of Disclosure467 cited
  • 2005Managers' Motives to Withhold Segment Disclosures and the Effect of SFAS No. 131 on Analysts' Information Environment466 cited
  • 2011Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence460 cited
  • 2009Which countries become tax havens?458 cited
  • 2013The Reputational Costs of Tax Avoidance457 cited
  • 2009Tax Havens: International Tax Avoidance and Evasion455 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

2003
The Impact of SFAS No. 131 on Information and Monitoring
454 cited
  • 1996Segment Reporting to the Capital Market in the Presence of a Competitor389 cited
  • Cited by

    • 2021Do corporate attributes impact integrated reporting quality? An empirical evidence65 cited
    • 2020European banks and tax havens: evidence from country-by-country reporting45 cited
    • 2020The relationship between tax transparency and tax avoidance34 cited
    • 2021Assessment of Ukraine’s readiness for international automatic exchange of information for tax purposes23 cited