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Country-by-Country Reporting Goes Public – Cui Bono?
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Country-by-Country Reporting Goes Public – Cui Bono? (2020)Country-by-Country Reporting Goes Public …Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity (2020)Banks’ tax disclosure, financ…Real Effects of Private Country-by-Country Disclosure (2019)Real Effects of Private Count…Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions (2019)Increasing tax transparency: …Aggressive Tax Avoidance by Managers of Multinational Companies as a Violation of Their Moral Duty to Obey the Law: A Kantian Rationale (2018)Aggressive Tax Avoidance by M…The power of financial transparency: An event study of country-by-country reporting standards (2016)The power of financial transp…Profit shifting: drivers of transfer (mis)pricing and the potential of countermeasures (2014)Profit shifting: drivers of t…Discretionary Aggregation (2014)Discretionary AggregationThe impact of thin-capitalization rules on the capital structure of multinational firms (2012)The impact of thin-capitaliza…Why Pay More? Tax Avoidance through Transfer Pricing in the OECD (2003)Why Pay More? Tax Avoidance t…The economics of information: An exposition (1996)The economics of information:…The decision and the organization (1965)The “Open Innovation” paradigm: A contingency perspective (2009)R&D and productivity in OECD firms and industries: A hierarchical meta-regression analysis (2016)The Foundations of Complex Evolving Economies (2023)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Determinants of corporate borrowing (1977)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals (2012)Capital structure choice and company taxation: A meta-study (2013)Measuring and Monitoring BEPS, Action 11 - 2015 Final Report (2015)Quantitative Input and Output Relations in the Economic Systems of the United States (1936)The Strategy of Economic Development (1959)Fiscal Paradise: Foreign Tax Havens and American Business (1994)Capital unchained: finance, intangible assets and the double life of capital in the offshore world (2017)Patent boxes design, patents location, and local R&D (2017)The Wealth Defence Industry: A Large-scale Study on Accountancy Firms as Profit Shifting Facilitators (2020)The Econometrics of Event Studies (2004)Econometrics of Event Studies**We thank Espen Eckbo, Jon Lewellen, Adam Kolasinski, and Jay Ritter for insightful comments, and Irfan Safdar and Alan Wancier for research assistance. (2007)Capital flight and development: An overview of concepts, methods, and data sources (2016)World Investment Report (2017)Shaping Corporate Actions Through Targeted Transparency Regulation: A Framework and Review of Extant Evidence (2018)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Event Studies in Economics and Finance (1997)Corporate tax avoidance and high-powered incentives (2005)Financial Transparency to the Rescue: Effects of Country-by-Country Reporting in the EU Banking Sector on Tax Avoidance (2017)Corporate tax planning and corporate tax disclosure (2019)How do investors value the publication of tax information? Evidence from the European public country‐by‐country reporting (2024)Principles of Corporate Finance. (1981)Groundwork for the Metaphysics of Morals (2012)Groundwork of The Metaphysic of Morals (2020)A Review of Corporate Social Responsibility and Reputational Costs in the Tax Avoidance Literature* (2021)Multinationals’ misbehavior (2021)Corporate tax avoidance: a systematic literature review and future research directions (2023)Individual Choice Behavior (1962)Econometric Analysis of Cross Section and Panel Data (2001)The Log of Gravity (2006)What Do We Know about Capital Structure? Some Evidence from International Data (1995)What Do We Know about Capital Structure? Some Evidence from International Data (1995)What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature (2014)Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing (2017)Multinationals’ profit response to tax differentials: Effect size and shifting channels (2017)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China (2017)The Effect of Mandatory Extraction Payment Disclosures on Corporate Payment and Investment Policies Abroad (2020)Real Effects of Corporate Taxation: A Review (2021)Biodiversity management and stock price crash risk (2024)Takeover Bids, The Free-Rider Problem, and the Theory of the Corporation (1980)Good News and Bad News: Representation Theorems and Applications (1981)Discretionary disclosure (1983)Reporting of Investment Expenditure: Should It Be Aggregated with Operating Cash Flows? (2022)
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References

  • 2003Why Pay More? Tax Avoidance through Transfer Pricing in the OECD490 cited
  • 2012The impact of thin-capitalization rules on the capital structure of multinational firms274 cited
  • 2019Real Effects of Private Country-by-Country Disclosure150 cited
  • 2014Profit shifting: drivers of transfer (mis)pricing and the potential of countermeasures149 cited
  • 1996The economics of information: An exposition138 cited
  • 2016The power of financial transparency: An event study of country-by-country reporting standards94 cited
  • 2018Aggressive Tax Avoidance by Managers of Multinational Companies as a Violation of Their Moral Duty to Obey the Law: A Kantian Rationale86 cited
  • 2019Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions52 cited
  • 2014Discretionary Aggregation25 cited
  • 2020Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity18 cited

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