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Country-by-Country Reporting – Compilation of 2024 Peer Review Reports : Inclusive Framework on BEPS: Action 13

OECD - 2024

Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This...

Persistent link: https://www.econbiz.de/10015083386

Country-by-Country reporting, corporate tax avoidance, and supply chain structure : a bunching analysis based on income manipulation by Chinese multinational corporations

Bai, Sida; Zheng, Jiaxing - In: Pacific-Basin finance journal 88 (2024), pp. 1-19

Persistent link: https://www.econbiz.de/10015324714

Country-level analysis of the relationships between sustainability and the textile-clothing-leather-footwear industries

Khatami, Fahimeh; Rinaldi, Francesca Romana; Salvato, Carlo - In: Business strategy and the environment 33 (2024) 8, pp. 8668-8678

Persistent link: https://www.econbiz.de/10015340159

Country-level dynamic capabilities and inward FDI : a framework on future policy adaptations applied to post-Brexit UK

Driffield, Nigel L.; Surdu, Irina; Yuan, Xiaocan - In: Journal of International Business Policy : JIBP 7 (2024) 3, pp. 276-294

Persistent link: https://www.econbiz.de/10015179655

Country-level effects of diagnosis-related groups : evidence from Germany's comprehensive reform of hospital payments

Messerle, Robert; Schreyögg, Jonas - In: The European journal of health economics 25 (2024) 6, pp. 1013-1030

Persistent link: https://www.econbiz.de/10014633377

Country-level energy-related uncertainties and stock market returns : insights from the U.S. and China

Zhang, Xincheng - In: Technological forecasting and social change : an … 204 (2024), pp. 1-9

Persistent link: https://www.econbiz.de/10015633098

Country-level governance and sustainable development goals : implications for firms' sustainability performance

Al Maqtari, Faozi A.; Elsheikh, Tamer; Hussainey, Khaled; … - In: Studies in economics and finance 41 (2024) 3, pp. 684-723

Persistent link: https://www.econbiz.de/10015050016

Country-level governance quality, foreign ownership, and firm investment: evidence from WBES database

Phan, Quynh Trang - In: Cogent Economics & Finance 12 (2024) 1, pp. 1-15

This study investigates the effect of foreign ownership on firm investment and how the country-level governance quality adjusts the relationship between foreign ownership and firm investment. Using the 2016-2022 World Bank Enterprise Surveys (WBES) database, the results reveal that foreign-owned...

Persistent link: https://www.econbiz.de/10015426023

Country-level governance quality, foreign ownership, and firm investment : evidence from WBES database

Quynh Trang Phan - In: Cogent economics & finance 12 (2024) 1, pp. 1-15

Persistent link: https://www.econbiz.de/10015394359

Country-level heterogeneity in foreign institutional investment horizons and firm value

Rahim, Imad; Mian, Rehman Uddin; Mian, Affan - In: International review of financial analysis 92 (2024), pp. 1-14

Persistent link: https://www.econbiz.de/10014492384