DOES PUBLIC COUNTRY-BY-COUNTRY REPORTING REDUCE IDIOSYNCRATIC RISK? EVIDENCE FROM ARTICLE 89 CAPITAL REQUIREMENTS DIRECTIVE IV
Within less than two decades, country-by-country reporting (CbCR) has emerged as one of the prominent transparency policies against tax avoidance. The benefit of CbCR for businesses by reducing their risks, mainly reputational, monetary, and sustainability risks has been well-discussed in literature...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
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2020
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| Online Access: | https://eprints.nottingham.ac.uk/63321/ |