Regulatory avoidance responses to private Country-by-Country Reporting
F Hugger - International Tax and Public Finance, 2024 - Springer
This paper investigates regulatory avoidance in the context of private country-by-country
reporting (CbCR) introduced as part of the OECD/G20 BEPS initiative. The reporting …
reporting (CbCR) introduced as part of the OECD/G20 BEPS initiative. The reporting …
How do investors value the publication of tax information? Evidence from the European public country‐by‐country reporting
R Müller, C Spengel, S Weck - Contemporary Accounting …, 2024 - Wiley Online Library
We examine the costs associated with public disclosure, as opposed to confidential
reporting, of tax country‐by‐country reporting (CbCR) information. Our study addresses a …
reporting, of tax country‐by‐country reporting (CbCR) information. Our study addresses a …
Filling the Governance Gap: Corporate Commitments and Environmental Externalities in the African Oil Sector
We examine whether oil and gas corporations fulfill their Zero Routine Flaring commitments
in Africa to understand the role of privately enforced sustainability initiatives in the absence …
in Africa to understand the role of privately enforced sustainability initiatives in the absence …
Assessing the influence of ESG washing on bank reputational exposure: A cross‐country analysis
The study investigates the effects of ESG washing on banks' reputational exposure. We
define ESG washing as a disparity between a bank's environmental and social disclosure …
define ESG washing as a disparity between a bank's environmental and social disclosure …
Essays on the role of CSR information in capital markets: Evidence from stakeholders and information intermediaries
J Wagner - 2024 - ediss.uni-goettingen.de
This thesis analyizes the role of corporate social responsibility (CSR) information in capital
markets and its use by stakeholders and information intermediaries. On the basis of three …
markets and its use by stakeholders and information intermediaries. On the basis of three …
[PDF][PDF] Essays on the economic consequences of pension accounting
C Barthelme - 2023 - opus4.kobv.de
In 2009, General Motors filed for government-assisted bankruptcy protection (so-called
Chapter 11). Its pension fund, on which more than a million Americans depend on, leaves …
Chapter 11). Its pension fund, on which more than a million Americans depend on, leaves …
[PDF][PDF] An Economic Analysis of ESG and Financial Disclosures in Capital and Product Markets
D Fabisch - 2024 - iwp.or.at
An Economic Analysis of ESG and Financial Disclosures in Capital and Product Markets Page
1 An Economic Analysis of ESG and Financial Disclosures in Capital and Product Markets …
1 An Economic Analysis of ESG and Financial Disclosures in Capital and Product Markets …
[PDF][PDF] Mandatory CSR Reporting: Literature Review and Implications for Germany
M Gulenko - Three Essays on Corporate Social Responsibility … - d-nb.info
Regulators increasingly introduce reporting regulation that requires companies to prepare
CSR reports. In this paper, I conduct a systematic review of the literature on mandatory CSR …
CSR reports. In this paper, I conduct a systematic review of the literature on mandatory CSR …
[CITATION][C] Regulatory Costs and Vertical Integration: Evidence from Supply Chain Disclosure Regulations
E Yu - 2024
[CITATION][C] On the Consequences of Disclosure: Information Collection, Dissemination, and Processing
Q Zhang - 2023 - Frankfurt School of Finance & …