The interplay between mandatory country-by-country reporting, geographic segment reporting, and tax havens : Evidence from the European Union
Rodney J. Brown, Bjorn N. Jorgensen, Peter F. Pope
| Year of publication: |
2019
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|---|---|
| Authors: | Brown, Rodney J. ; Jorgensen, Bjorn N. ; Pope, Peter F. |
| Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 38.2019, 2, p. 106-129
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| Subject: | Country-by-country reporting | Financial institutions | Geographic disclosures | IFRS 8 | Mandatory disclosure | Segment reporting | Tax havens | Transparency | Steueroase | Tax haven | EU-Staaten | EU countries | Unternehmenspublizität | Corporate disclosure | IFRS | Steuervermeidung | Tax avoidance | Multinationales Unternehmen | Transnational corporation | Segmentberichterstattung | Berichtswesen | Reporting | Transparenz | Auskunftspflicht | Disclosure regulation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jaccpubpol.2019.02.001 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012154322