Increasing tax transparency : investor reactions to the country-by-country reporting requirement for EU financial institutions
Verena K. Dutt, Christopher A. Ludwig, Katharina Nicolay, Heiko Vay, Johannes Voget
Year of publication: |
2019
|
---|---|
Authors: | Dutt, Verena K. ; Ludwig, Christopher ; Nicolay, Katharina ; Vay, Heiko ; Voget, Johannes |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 26.2019, 6, p. 1259-1290
|
Subject: | Tax avoidance | Event study | Market reaction | Financial institutions | Country-by-country reporting | Profit shifting | Steuervermeidung | Gewinnverlagerung | Income shifting | Unternehmenspublizität | Corporate disclosure | Multinationales Unternehmen | Transnational corporation | Ankündigungseffekt | Announcement effect | Finanzsektor | Financial sector | Börsenkurs | Share price | Finanzmarkt | Financial market | Bank | EU-Staaten | EU countries | Unternehmensbesteuerung | Corporate taxation | Ereignisstudie |
Saved in:
Online Resource
Type of publication: | Article |
---|---|
Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal ; Konferenzbeitrag ; Conference paper |
Language: | English |
Other identifiers: | 10.1007/s10797-019-09575-4 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012487524