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...