Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. Referierte Fachzeitschrift // 2019

    Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions

    We employ an event study methodology to investigate the capital market reaction to the surprising political decision to adopt a public country-by-country reporting (CbCR) obligation for EU financial…