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Tax havens and disclosure aggregation

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References

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2013Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities927 cited

Cited by

2018Strategic Subsidiary Disclosure140 cited
2015An Analysis of Firms' Self-Reported Anticorruption Efforts133 cited
2017The Complementarity Between Tax Avoidance and Manager Diversion: Evidence from Tax Haven Firms99 cited
2017Private company finance and financial reporting94 cited
2021Multinationals’ misbehavior92 cited
2018Political connections and voluntary disclosure: Evidence from around the world90 cited
2017State ownership and transparency in foreign direct investment90 cited
2019The rise of the digital economy: Rethinking the taxation of multinational enterprises89 cited
2016Integrated Thinking and the Transparency of Tax Disclosures in the Corporate Reports of Firms68 cited
2019The interplay between mandatory country-by-country reporting, geographic segment reporting, and tax havens: Evidence from the European Union63 cited
2019Political Status and Tax Haven Investment of Emerging Market Firms: Evidence from China59 cited
2021Business groups and the study of international business: A Coasean synthesis and extension58 cited
2019A half-century of resistance to corporate disclosure56 cited
2019The effect of a worldwide tax system on tax management of foreign subsidiaries53 cited
2015Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms47 cited
2020Taxes, institutions, and innovation: Theory and international evidence47 cited