DOES PUBLIC COUNTRY-BY-COUNTRY REPORTING REDUCE IDIOSYNCRATIC RISK? EVIDENCE FROM ARTICLE 89 CAPITAL REQUIREMENTS DIRECTIVE IV

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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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Bibliographic Details
Main Author:	Najda, Taufik
Format:	Dissertation (University of Nottingham only)
Language:	English
Published:	2020
Subjects:	Country by Country Reporting Idiosyncratic risk Tax Transparency Mandatory Disclosure Public Country by Country Reporting
Online Access:	https://eprints.nottingham.ac.uk/63321/

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