Purpose This paper aims to understand the international practices of tax planning.
International companies choose their capital structure according to differences in …

We examine the real effects of mandatory social-responsibility disclosures, which require
SEC-registered mine owners to include their mine-safety records in their financial reports …

We use a shock to the public scrutiny of firm subsidiary locations to investigate whether that
scrutiny leads to changes in firms' disclosure and corporate tax avoidance behavior …

This study seeks to advance research related to eXtensible Business Reporting Language
(XBRL). XBRL is an open standard for reporting structured financial information which …

To combat tax avoidance by multinational corporations, the Organisation for Economic Co‐
operation and Development introduced country‐by‐country reporting (CbCr), requiring firms …

This study examines the tax avoidance behavior of firms prior to the issuance, and following
the resolution, of SEC tax comment letters. We find that firms that appear to engage in …

Objetivo e Método: o objetivo deste artigo é revisar os estudos internacionais e no Brasil
sobre a agressividade tributária, esta entendida como o comportamento de tentar evitar ou …

We investigate the effects of mandatory private Country-by-Country Reporting (CbCR) to
European tax authorities on multinational firms' capital and labor investments, as well as …

Using a novel pairwise measure of firms' acquisition of rivals' disclosures, we show that
investment opportunities drive interfirm information flows. We find that these flows predict …

Using a novel database that tracks web traffic on the Security Exchange Commission's
EDGAR server between 2004 and 2015, we show that institutional investors gather …