The power of financial transparency : an event study of country-by-country reporting standards
Year of publication: |
August 2016
|
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Authors: | Johannesen, Niels ; Larsen, Dan Thor |
Published in: |
Economics letters. - Amsterdam [u.a.] : Elsevier, ISSN 0165-1765, ZDB-ID 717210-2. - Vol. 145.2016, p. 120-122
|
Subject: | Tax evasion | Profit shifting | Multinational firms | Country-by-country reporting | Developing countries | Financial transparency | Multinationales Unternehmen | Transnational corporation | Gewinnverlagerung | Income shifting | Steuervermeidung | Tax avoidance | Entwicklungsländer | Transparenz | Transparency | EU-Staaten | EU countries | Unternehmenspublizität | Corporate disclosure |
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