The interplay between mandatory country-by-country reporting, geographic segment reporting, and tax havens : Evidence from the European Union
Year of publication: |
2019
|
---|---|
Authors: | Brown, Rodney J. ; Jorgensen, Bjorn N. ; Pope, Peter F. |
Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 38.2019, 2, p. 106-129
|
Subject: | Country-by-country reporting | Financial institutions | Geographic disclosures | IFRS 8 | Mandatory disclosure | Segment reporting | Tax havens | Transparency | Steueroase | Tax haven | EU-Staaten | EU countries | Unternehmenspublizität | Corporate disclosure | IFRS | Multinationales Unternehmen | Transnational corporation | Berichtswesen | Reporting | Steuervermeidung | Tax avoidance | Segmentberichterstattung |
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