Strategic Subsidiary Disclosure
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DOI: 10.1111/1475-679X.12308
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Citations
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Cited by:
- Katarzyna Anna Bilicka & Elisa Casi & Carol Seregni & Barbara Stage, 2021.
"Tax Strategy Disclosure: A Greenwashing Mandate?,"
CESifo Working Paper Series
9030, CESifo.
- Bilicka, Katarzyna & Casi, Elisa & Seregni, Carol & Stage, Barbara M. B., 2024. "Tax strategy disclosure: A greenwashing mandate?," ZEW Discussion Papers 21-047, ZEW - Leibniz Centre for European Economic Research, revised 2024.
- Bingyi Chen & Jenelle K. Conaway, 2022. "Do U.S. Investors Value Foreign Component Auditors?," Journal of Accounting Research, Wiley Blackwell, vol. 60(3), pages 805-851, June.
- Baptiste Souillard, 2020. "Import Competition And Corporate Tax Avoidance: Evidence From The China Shock," Working Papers ECARES 2020-30, ULB -- Universite Libre de Bruxelles.
- Song, Qian & Holland, Kevin, 2023. "The quality of tax accounting for financial reporting purposes: International evidence from the United Kingdom," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
- 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.
- 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.
- Belaounia, Samia & Tao, Ran & Zhao, Hong, 2024. "Director foreign experience: Geographic specificity and value implication," International Review of Financial Analysis, Elsevier, vol. 91(C).
- Casi, Elisa & Lisowsky, Petro & Stage, Barbara M. B. & Todtenhaupt, Maximilian, 2024. "Business model digitalization, competition, and tax savings," Discussion Papers 2024/6, Norwegian School of Economics, Department of Business and Management Science.
- Giese, Henning & Koch, Reinald & Sureth, Caren, 2024. "Where to locate tax employees? The role of tax complexity and tax risk implications," arqus Discussion Papers in Quantitative Tax Research 285, arqus - Arbeitskreis Quantitative Steuerlehre.
- Dain C. Donelson & Jennifer L. Glenn & Christopher G. Yust, 2022. "Is tax aggressiveness associated with tax litigation risk? Evidence from D&O Insurance," Review of Accounting Studies, Springer, vol. 27(2), pages 519-569, June.
- Baptiste Souillard, 2022. "Profit Shifting, Employee Pay, and Inequalities: Evidence from US-Listed Companies," CESifo Working Paper Series 9720, CESifo.
- 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).
- Zero Deng, 2020. "Foreign Exchange Risk, Hedging, and Tax‐Motivated Outbound Income Shifting," Journal of Accounting Research, Wiley Blackwell, vol. 58(4), pages 953-987, September.
- Ortiz, Norma & Jaramillo Zambrano, Carlos & Garay, Urbi & Tellez-Falla, Diego F., 2024. "A new side of deglobalization: Why did US multinational corporations deconsolidate their subsidiaries from Venezuela?," Journal of Business Research, Elsevier, vol. 182(C).
- 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).
- Souillard, Baptiste, 2022. "Intra-industry spillovers of profit shifting and investments in tax havens," Journal of Economic Behavior & Organization, Elsevier, vol. 204(C), pages 581-599.
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