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The Effect of Mandatory Extraction Payment Disclosures on Corporate Payment and Investment Policies Abroad

Citations

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Cited by:

  1. Katarzyna Anna Bilicka & Elisa Casi & Carol Seregni & Barbara Stage, 2021. "Tax Strategy Disclosure: A Greenwashing Mandate?," CESifo Working Paper Series 9030, CESifo.
  2. Hans B. Christensen & Luzi Hail & Christian Leuz, 2021. "Mandatory CSR and sustainability reporting: economic analysis and literature review," Review of Accounting Studies, Springer, vol. 26(3), pages 1176-1248, September.
  3. Omri Even-Tov & Guoman She & Lynn Linghuan Wang & Detian Yang, 2025. "How government procurement shapes corporate climate disclosures, commitments, and actions," Review of Accounting Studies, Springer, vol. 30(2), pages 1968-2014, June.
  4. Christensen, Hans B. & Maffett, Mark & Rauter, Thomas, 2020. "Reversing the Resource Curse: Foreign Corruption Regulation and Economic Development," Working Papers 304, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
  5. Dutt, Verena K. & Spengel, Christoph & Vay, Heiko, 2021. "The EU proposal for country-by-country reporting on the internet: Costs, Benefits and Consequences," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 250025.
  6. Darendeli, Alper & Fiechter, Peter & Hitz, Jörg-Markus & Lehmann, Nico, 2022. "The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage," Journal of Accounting and Economics, Elsevier, vol. 74(2).
  7. Müller, Raphael & Spengel, Christoph & Vay, Heiko, 2020. "On the determinants and effects of corporate tax transparency: Review of an emerging literature," ZEW Discussion Papers 20-063, ZEW - Leibniz Centre for European Economic Research.
  8. Jung Ho Choi & Joseph Pacelli & Kristina M. Rennekamp & Sorabh Tomar, 2023. "Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 61(3), pages 695-735, June.
  9. Felix Hugger, 2025. "Regulatory avoidance responses to private Country-by-Country Reporting," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(1), pages 271-309, February.
  10. Wonjae Chang & Michael Dambra & Bryce Schonberger & Inho Suk, 2023. "Does Sensationalism Affect Executive Compensation? Evidence from Pay Ratio Disclosure Reform," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 61(1), pages 187-242, March.
  11. Elayan, Fayez A. & Pacharn, Parunchana & Li, Jennifer & Brown, Kareen & Chen, Yijia, 2023. "The market response to mandatory disclosure of payments to foreign governments," The British Accounting Review, Elsevier, vol. 55(6).
  12. Cheng Li & Alvaro Cuervo-Cazurra, 2024. "How subsidiary and supplier misbehavior lead to corporate social responsibility performance improvements in multinationals," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 55(4), pages 470-491, June.
  13. Raphael Duguay & Thomas Rauter & Delphine Samuels, 2023. "The Impact of Open Data on Public Procurement," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 61(4), pages 1159-1224, September.
  14. DeFond, Mark & Qi, Baolei & Si, Yi & Zhang, Jieying, 2025. "Do signatory auditors with tax expertise facilitate or curb tax aggressiveness?," Journal of Accounting and Economics, Elsevier, vol. 79(1).
  15. Amanda Sanseverino, 2024. "The impact of foreign laws on U.S. firms: evidence from the U.K. Bribery Act," Review of Accounting Studies, Springer, vol. 29(4), pages 3369-3412, December.
  16. Jody Grewal & Aditya Mohan & Gerardo Pérez‐Cavazos, 2024. "Payment Practices Transparency and Customer‐Supplier Dynamics," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 62(2), pages 635-674, May.
  17. Peter Fiechter & Jörg‐Markus Hitz & Nico Lehmann, 2022. "Real Effects of a Widespread CSR Reporting Mandate: Evidence from the European Union's CSR Directive," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 60(4), pages 1499-1549, September.
  18. Dutt, Verena & Spengel, Christoph & Vay, Heiko, 2021. "Der EU-Vorschlag zum Country-by-Country Reporting im Internet: Kosten, Nutzen, Konsequenzen," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 250010.
  19. Kim, Jinhwan & Olbert, Marcel, 2022. "How does private firm disclosure affect demand for public firm equity? Evidence from the global equity market," Journal of Accounting and Economics, Elsevier, vol. 74(2).
  20. Leventis, Stergios & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2024. "Informal institutions in accounting research: A structured literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 55(C).
  21. Müller, Raphael & Spengel, Christoph & Weck, Stefan, 2021. "How do investors value the publication of tax information? Evidence from the European public country-by-country reporting," ZEW Discussion Papers 21-077, ZEW - Leibniz Centre for European Economic Research.
  22. Bok Baik & Omri Even‐Tov & Russell Han & David Park, 2024. "The Real Effects of Supply Chain Transparency Regulation: Evidence from Section 1502 of the Dodd–Frank Act," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 62(2), pages 551-587, May.
  23. Liang, Xiao & Chen, Xiaomeng Charlene, 2024. "Mandatory corporate social responsibility disclosure and financial constraints: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 89(PA), pages 954-974.
  24. Sorabh Tomar, 2023. "Greenhouse Gas Disclosure and Emissions Benchmarking," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 61(2), pages 451-492, May.
  25. Cui, Xue & Li, Ruochen & Xue, Shuyu & Zhang, Xiaomei, 2025. "Mandatory versus voluntary: The real effect of ESG disclosures on corporate earnings management," Journal of International Money and Finance, Elsevier, vol. 154(C).
  26. Lynn Linghuan Wang, 2023. "Transmission Effects of ESG Disclosure Regulations Through Bank Lending Networks," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 61(3), pages 935-978, June.
  27. Christensen, Hans B., 2022. "Is corporate transparency the solution to political failure on our greatest problems? A discussion of Darendeli, Fiechter, Hitz, and Lehmann (2022)," Journal of Accounting and Economics, Elsevier, vol. 74(2).
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