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Anti-corruption disclosure and corporate governance mechanisms : insights from FTSE 100

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Legen Unternehmen freiwillig Steuerinformationen offen? : eine deskriptive Analyse am Beispiel des Country-by-Country Reportings in der Rohstoffindustrie

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Trotz zahlreicher Beiträge zum Country-by-Country Reporting mangelt es bisher an empirischer Evidenz zur Verbreitung einer länderbezogenen Berichterstattung steuerlicher Informationen. Die vorliegende Studie fasst freiwillige Initiativen sowie regulatorische Entwicklungen zusammen und...

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Derivatives use and financial instrument disclosure in the extractives industry

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