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Does Public Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry

Citations

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Cited by:

  1. Katarzyna Bilicka & Elisa Casi & Carol Seregni & Barbara M. B. Stage, 2025. "Tax Strategy Disclosure: A Greenwashing Mandate?," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 63(5), pages 1857-1915, December.
  2. Göttsche, Max & Habermann, Florian & Sieber, Sebastian, 2024. "The materiality of non-financial tax disclosure: Experimental evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 54(C).
  3. Sarah Godar & Giulia Aliprandi & Tommaso Faccio & Petr Janský & Katia Toledo Ruiz, 2024. "The long way to tax transparency: lessons from the early publishers of country-by-country reports," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 593-634, April.
  4. Zhu, Jun & Ho, Kung-Cheng & Luo, Sijia & Peng, Langchuan, 2023. "Pandemic and tax avoidance: Cross-country evidence," Economic Modelling, Elsevier, vol. 124(C).
  5. Christof Beuselinck & Jochen Pierk, 2022. "On the dynamics between local and international tax planning in multinational corporations," Post-Print hal-04538416, HAL.
  6. Yahaya, Mohammed Baba & Oon, Elaine Yen Nee & Jusoh, Ruzita, 2024. "CEO Duality and Bank Tax Avoidance: The Moderating Role of Risk Committees - An International Evidence," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 74(1), pages 73-104.
  7. Tang, Wenliang & Yang, Mian & Duan, Hongbo, 2023. "Temperature and corporate tax avoidance: Evidence from Chinese manufacturing firms," Energy Economics, Elsevier, vol. 117(C).
  8. De Simone, Lisa & Klassen, Kenneth J. & Seidman, Jeri K., 2022. "The effect of income-shifting aggressiveness on corporate investment," Journal of Accounting and Economics, Elsevier, vol. 74(1).
  9. Belnap, Andrew, 2023. "The effect of intermediary coverage on disclosure: Evidence from a randomized field experiment," Journal of Accounting and Economics, Elsevier, vol. 75(1).
  10. 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.
  11. Bochuan Yang & Tengchong Xu, 2025. "RETRACTED ARTICLE: Assessing the Influence of Country-by-Country Reporting (CbCr) on Cross-Border Related Party Transactions: Insights from China," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 16(1), pages 4855-4897, March.
  12. Gabanatlhong, Bathusi, 2025. "Market reaction to private Country-by-Country Reporting," Economic Modelling, Elsevier, vol. 152(C).
  13. Eberhartinger Eva & Speitmann Raffael & Sureth-sloane Caren, 2025. "Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity," JRC Working Papers on Taxation & Structural Reforms 2025-05, Joint Research Centre.
  14. Laudage, Sabine, 2023. "The BEPS Project: Achievements and remaining challenges," IDOS Policy Briefs 22/2023, German Institute of Development and Sustainability (IDOS), Bonn.
  15. Bai, Sida & Zheng, Jiaxing, 2024. "Country-by-Country reporting, corporate tax avoidance, and supply chain structure: A bunching analysis based on income manipulation by Chinese multinational corporations," Pacific-Basin Finance Journal, Elsevier, vol. 88(C).
  16. Giulia Aliprandi & Gerrit von Zedlitz, 2023. "Benchmarking Country-by-Country Reports," Working Papers halshs-04103852, HAL.
  17. Chen, Yilan & Lei, Shaohai, 2025. "Tax avoidance opportunity for multinational enterprises: effects of digitalized tax administration in China," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 102(C).
  18. Olbert, Marcel & Spengel, Christoph & Weck, Stefan, 2023. "Multinational firms in tax havens: Corporate motives, regulatory countermeasures, and recent statistics," ZEW Discussion Papers 23-036, ZEW - Leibniz Centre for European Economic Research.
  19. Jian Zhang & Ningzhi Wang & Xinyu Zhu & Xiao Yi, 2024. "Does the supply of tax information affect financial restatements? Evidence from the launch of Taxation Administration Information System III in China," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 11(1), pages 1-13, December.
  20. Matěj Bajgar & Petr Janský & Tijmen Tuinsma, 2025. "Tax Compliance of Multinationals and Industry Concentration in the European Union," Working Papers 038, EU Tax Observatory.
  21. Thomas Walter Kollruss, 2022. "Consolidated financial statements and global tax policy (OECD BEPS) insights from a multijurisdictional case study," SN Business & Economics, Springer, vol. 2(9), pages 1-17, September.
  22. Jens Görmar & Martin Thomsen & Christoph Watrin, 2025. "The Reporting of Alternative Performance Measures in Germany and the Introduction of the ESMA Guidelines," Schmalenbach Journal of Business Research, Springer, vol. 77(4), pages 885-914, December.
  23. Navodhya Samarakoon & Paul R. Organ, 2026. "Doubling down on tax avoidance: the effect of Double Irish closure on the profit shifting of U.S. multinational companies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 33(1), pages 113-155, February.
  24. 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).
  25. Nabavi Pardis & Nordström Martin, 2023. "The Impact Assessment of Implementing a Global Minimum Tax for MNEs in Sweden," Nordic Tax Journal, Sciendo, vol. 2023(1), pages 111-123, December.
  26. Christof Beuselinck & Jochen Pierk, 2024. "On the dynamics between local and international tax planning in multinational corporations," Review of Accounting Studies, Springer, vol. 29(1), pages 852-888, March.
  27. Taran, Alina & Simga-Mugan, Can & Mironiuc, Marilena, 2021. "Country-segment disclosure of foreign operations from Central and Eastern Europe: Country-level determinants and value relevance," Journal of Multinational Financial Management, Elsevier, vol. 62(C).
  28. Tijmen Tuinsma & Kristof Witte & Petr Janský & Miroslav Palanský & Vitezslav Titl, 2025. "Effects of corporate transparency on tax avoidance: evidence from country-by-country reporting," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(5), pages 1366-1398, October.
  29. Trevor Incerti & Raphaëlle Soffe, 2026. "Corporate responses to the threat of public shaming: evidence from the European Union," IFS Working Papers W26/07, Institute for Fiscal Studies.
  30. Alfred Tran & Wanmeng Xu, 2024. "A study of cross‐border profit shifting channels: Evidence from Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(1), pages 869-901, March.
  31. Xiaoning Song & Jiayan Yan & Guilong Cai & Huimin Chen, 2025. "The convention on tax mutual administrative assistance and divestment: Evidence from China," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 56(3), pages 336-349, April.
  32. Subagio Efendi & Salim Darmadi & Robert Czernkowski, 2022. "Are Financial Institutions Tax Aggressive? Evidence from Corporate Tax Return Data," Bulletin of Monetary Economics and Banking, Bank Indonesia, vol. 25(2), pages 175-204, August.
  33. Ding, Rong & Sainani, Sushil & (John) Zhang, Ziyang, 2021. "Protection of trade secrets and corporate tax avoidance: Evidence from the inevitable disclosure doctrine," Journal of Business Research, Elsevier, vol. 132(C), pages 221-232.
  34. Longo, Sara & Fabrizi, Michele & Parbonetti, Antonio, 2025. "Market reaction to EU CRD IV regulation in the banking industry," Research in International Business and Finance, Elsevier, vol. 73(PB).
  35. Özgür Speitmann, Şevkat & Speitmann, Raffael & Wu, Yuchen, 2025. "Financial transparency and cross-border mergers and acquisitions in the extractives industries," Resources Policy, Elsevier, vol. 109(C).
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