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IRS attention
Bozanic, Zahn; Hoopes, Jeffrey l.; Thornock, Jacob R.; … - In: Journal of accounting research 55 (2017) 1, pp. 79-114
Persistent link: https://www.econbiz.de/10011658103
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Proprietary costs and the reporting of segment-level tax expense
Deng, Zero; Gaertner, Fabio B.; Lynch, Daniel P.; … - In: The journal of the American Taxation Association : a … 43 (2021) 1, pp. 1-26
Persistent link: https://www.econbiz.de/10012629971
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The effect of mandatory financial statement disclosures of tax uncertainty on tax reporting and collections : the case of FIN 48 and multistate tax avoidance
Gupta, Sanjay; Mills, Lillian F.; Towery, Erin M. - In: The journal of the American Taxation Association : a … 36 (2014) 2, pp. 203-229
Persistent link: https://www.econbiz.de/10010472017
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News media coverage of corporate tax avoidance and corporate tax reporting
Lee, Soojin - 2015
Drawing upon media agenda-setting theory and previous studies in organizational impression management, this paper empirically investigates the influence of tax avoidance news on corporate tax reporting. This study is based on the pronounced discontinuity in the amount of news articles related to...
Persistent link: https://www.econbiz.de/10011334045
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The effect of public disclosure on reported taxable income : evidence from individuals and corporations in Japan
Hasegawa, Makoto; Hoopes, Jeffrey L.; Ishida, Ryo; … - In: National tax journal 66 (2013) 3, pp. 571-607
Persistent link: https://www.econbiz.de/10010256363
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Managerial career concerns and corporate tax avoidance : evidence from the inevitable disclosure doctrine
Li, Ningzhong; Shevlin, Terry; Zhang, Weining - In: Contemporary accounting research : the journal of the … 39 (2022) 1, pp. 7-49
Persistent link: https://www.econbiz.de/10013165339
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The relationship between tax transparency and tax avoidance
Stiglingh, Madeleine; Smit, Anna-Retha; Smit, Anri - In: South African journal of accounting research 36 (2022) 1, pp. 1-21
Persistent link: https://www.econbiz.de/10012693727
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Can European banks' country-by-country reports reveal profit shifting? : an analysis of the information content of EU banks' disclosures
Dutt, Verena K.; Nicolay, Katharina; Vay, Heiko; Voget, … - 2019
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...
Persistent link: https://www.econbiz.de/10012109754
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The effect of mandatory extraction payment disclosures on corporate tax avoidance : evidence from the United Kingdom
Kobbi-Fakhfakh, Sameh; Driss, Fatma - In: Accounting in Europe 21 (2024) 1, pp. 44-67
Persistent link: https://www.econbiz.de/10014511955
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Real effects of private country-by-country disclosure
De Simone, Lisa; Olbert, Marcel - In: The accounting review : a publication of the American … 97 (2022) 6, pp. 201-232
Persistent link: https://www.econbiz.de/10013499107