Müller, Raphael; Spengel, Christoph; Weck, Stefan - In: Contemporary Accounting Research 41 (2024) 3, pp. 1893-1924
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 critical knowledge gap, considering the growing adoption of public tax transparency measures. We aim to illuminate this...