We create a novel database of hand-collected information from the country-by-country reports (CbCRs) of more than 100 multinational bank groups headquartered in the EU for 2014-2016. We compare this new dataset with information from Orbis and Bank Focus to assess in how far the new disclosure...

One of the driving forces that stimulated the emergence of database technology was the need to guarantee the quality of the data stored. The software design is impacted by the properties of the data. Data properties should be seen from a point of view as independently as possible from the...