Similar Search Results

Horváth, Roman - 2020

respect to transparency. Previous literature has argued that domestic factors such as macroeconomic stability were behind the … trend toward greater transparency. In contrast, our results indicate that transparency primarily increased because of a … from each other's experiences regarding transparency. To our knowledge, our paper is the first econometric analysis of peer …

Persistent link: https://www.econbiz.de/10012256102

European banks and tax havens : evidence from country-by-country reporting

Jansky, Petr - 2018

Banks in the European Union recently started publicly reporting data on profit, number of employees, turnover and tax on a country-by-country basis. I introduce the largest, hand-collected data set of its kind, which covers almost 50 banks for up to 5 years between 2013 and 2017. I identify the...

Persistent link: https://www.econbiz.de/10011949708

Transparency and collateral : central versus bilateral clearing

Antinolfi, Gaetano; Carapella, Francesca; Carli, Francesco - 2018

Bilateral financial contracts typically require an assessment of counterparty risk. Central clearing of these financial contracts allows market participants to mutualize their counterparty risk, but this insurance may weaken incentives to acquire and to reveal information about such risk. When...

Persistent link: https://www.econbiz.de/10011927083

Country-by-country reporting and other financial transparency measures affecting the European Union

Janský, Petr; Knobel, Andres; Meinzer, Markus; … - 2020

transparency: automatic Country-by-Country Reporting information exchange (CbCRIE) and the blacklist and the greylist of non …

Persistent link: https://www.econbiz.de/10012256085

Effects of corporate transparency on tax avoidance : evidence from Country-by-Country Reporting

Tuinsma, Tijmen; De Witte, Kristof; Janský, Petr; … - 2023

Private Country-by-Country Reporting (CbCR) is a measure against tax avoidance by large multinationals, implemented throughout the EU in 2016. Multinational companies with an annual revenue over € 750 million have been required to report their global activities on a country-by-country basis to...

Persistent link: https://www.econbiz.de/10013555603

Central bank communication with a financial stability objective

Arseneau, David M. - 2020

Persistent link: https://www.econbiz.de/10012389795

Central bank communication about climate change

Arseneau, David M.; Drexler, Alejandro; Osada, Mitsuhiro - 2022

Persistent link: https://www.econbiz.de/10013414340