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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
multinational bank groups headquartered in the EU for 2014-2016. We compare this new dataset with information from Orbis and Bank … EU bank groups, especially in tax havens. We also document a striking disconnect between reported profits and real … activity, noting considerable heterogeneity between different tax havens and bank groups from different headquarter countries …
Persistent link: https://www.econbiz.de/10012109754
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Increasing tax transparency : investor reactions to the country-by-country reporting requirement for EU financial institutions
Dutt, Verena K.; Ludwig, Christopher A.; Nicolay, Katharina - 2018
We employ an event study methodology to investigate the stock price reaction around the day of the political decision to include a country-by-country reporting obligation for EU financial institutions. We do not find significant abnormal returns for the banks affected. Sample splits according to...
Persistent link: https://www.econbiz.de/10011821075
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Profit shifting by EU banks : evidence from country-by-country reporting
Fatica, Serena; Gregori, Wildmer Daniel - 2018
bank has operations. We find that profits - particularly those recorded in tax havens - are negatively affected by …
Persistent link: https://www.econbiz.de/10012054765
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Reporting Behavior and Transparency in European Banks’ Country-by-Country Reports
Dutt, Verena K.; Nicolay, Katharina; Spengel, Christoph - 2021
calculating and presentation of the data. Based on a sample of CbCRs published by EU-headquartered multinational bank groups, we …, with CbCRs prepared by bank groups from the United Kingdom and Germany being the most transparent. Inconsistencies in …
Persistent link: https://www.econbiz.de/10013239592
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Reporting behavior and transparency in European banks' country-by-country reports
Dutt, Verena K.; Nicolay, Katharina; Spengel, Christoph - 2021
calculating and presentation of the data. Based on a sample of CbCRs published by EU-headquartered multinational bank groups, we …, with CbCRs prepared by bank groups from the United Kingdom and Germany being the most transparent. Inconsistencies in …
Persistent link: https://www.econbiz.de/10012434484
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Increasing Tax Transparency : Investor Reactions to the Country-by-Country Reporting Requirement for EU Financial Institutions
Dutt, Verena K. - 2018
We employ an event study methodology to investigate the stock price reaction around the day of the political decision to include a country-by-country reporting obligation for EU financial institutions. We do not find significant abnormal returns for the banks affected. Sample splits according to...
Persistent link: https://www.econbiz.de/10012921196
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How do investors value the publication of tax information? : evidence from the European public country-by-country reporting
Müller, Raphael; Spengel, Christoph; Weck, Stefan - 2021 - This version: October 2021
. "Disclosure of Tax Havens and Offshoring Act") as well as for sustainability standard setters. …
Persistent link: https://www.econbiz.de/10012648417
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Do investors care about tax disclosure?
Flagmeier, Vanessa; Gawehn, Vanessa - 2020
We assess the investor reaction to a potential introduction of public country-by-country reporting (CbCR) into the European Capital Requirements Directive IV. Estimating cumulative abnormal returns with the help of a multivariate regression model, we find weak significant evidence around our...
Persistent link: https://www.econbiz.de/10012175314
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European banks and tax havens : evidence from country-by-country reporting
Jansky, Petr - 2018
for up to 5 years between 2013 and 2017. I identify the main locations of European bank's profits, which include the …
Persistent link: https://www.econbiz.de/10011949708
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Corporate social responsibility reports of European banks : an empirical analysis of the disclosure quality and its determinants
Löw, Edgar; Klein, Deborah E.; Pavicevac, Adrian - 2020
(CSR) towards society. Bank´s CSR activities are considered increasingly vital for their own success and sustainable growth …
Persistent link: https://www.econbiz.de/10012161187