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Tax strategy disclosure : a greenwashing mandate
Bilicka, Katarzyna; Casi-Eberhard, Elisa; Seregni, Carol; … - 2022 - This version: 27.04.2022
Firms constantly face new and more stringent tax disclosure requirements and, increasingly, paying a fair share of tax is seen as part of corporate social responsibility. In this paper, we investigate whether mandating qualitative tax disclosure leads to intended outcomes, using, as an exogenous...
Persistent link: https://www.econbiz.de/10013268011
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Consequences of increased compensation disclosure transparency : evidence from CEO pay in acquiring firms
Wang, Isabel Yanyan; Wang, Xue; Wangerin, Daniel - In: Journal of accounting, auditing & finance : JAAF 35 (2020) 4, pp. 667-695
Persistent link: https://www.econbiz.de/10012308877
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Disclosure regulation, corruption, and investment : evidence from natural resource extraction
Rauter, Thomas - 2019
Persistent link: https://www.econbiz.de/10012296638
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Economic consequences of corporate governance disclosure : evidence from the 2006 SEC regulation on related-party transactions
Hope, Ole-Kristian; Lu, Haihao - In: The accounting review : a publication of the American … 95 (2020) 4, pp. 263-290
Persistent link: https://www.econbiz.de/10012297253
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The cost of disclosure regulation : evidence from D&O insurance and nonmeritorious securities litigation
Donelson, Dain C.; Hopkins, Justin J.; Yust, Christopher G. - In: Review of accounting studies 23 (2018) 2, pp. 528-588
Persistent link: https://www.econbiz.de/10011856587
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Financial disclosure environment and the cash policy of private firms
Ortiz, Marcelo - 2020 - Version: January 2020
Persistent link: https://www.econbiz.de/10012207279
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Financial disclosure environment and the cash policy of private firms
Ortiz, Marcelo - 2020 - Version: January 2020
Persistent link: https://www.econbiz.de/10012169719
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Tax strategy disclosure : a greenwashing mandate?
Bilicka, Katarzyna A.; Casi-Eberhard, Elisa; Seregni, Carol - 2022 - This version: April 2022
Firms constantly face new and more stringent tax disclosure requirements and, increasingly, paying a fair share of tax is seen as part of corporate social responsibility. In this paper, we investigate whether mandating qualitative tax disclosure leads to intended outcomes, using, as an exogenous...
Persistent link: https://www.econbiz.de/10012508711
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The effect of mandatory CSR disclosures on corporate tax avoidance : evidence from a quasi-natural experiment
Cao, June; Abdifatah Ahmed Haji; Hu, Jinshuai - In: Journal of international accounting research 23 (2024) 2, pp. 33-57
Persistent link: https://www.econbiz.de/10014631950