Trotz zahlreicher Beiträge zum Country-by-Country Reporting mangelt es bisher an empirischer Evidenz zur Verbreitung …

Investor confidence in financial markets depends in large part on the existence of an accurate disclosure and reporting … common post-financial crisis regulatory reform theme is to tighten the disclosure and reporting rules that apply to large … blockholders. We examine the implications of this trend, analyzing whether detailed, stringent and mandatory reporting rules could …