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Country-segment disclosure of foreign operations from Central and Eastern Europe: Country-level determinants and value relevance. (2021). Mironiuc, Marilena ; Simga-Mugan, Can ; Taran, Alina.
In: Journal of Multinational Financial Management.
RePEc:eee:mulfin:v:62:y:2021:i:c:s1042444x21000414.

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  29. FDI motives and the use of tax havens: Evidence from South Korea. (2021). Driffield, Nigel ; Temouri, Yama ; Kim, Jae-Yeon ; Jones, Chris.
    In: Journal of Business Research.
    RePEc:eee:jbrese:v:135:y:2021:i:c:p:644-662.

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  30. Enterprise resource planning enabling segmental information reporting practices of UK‐FTSE 100. (2021). Ammar, Sameh ; Mardini, Ghassan H.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:61:y:2021:i:1:p:1205-1237.

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  31. On the determinants and effects of corporate tax transparency: Review of an emerging literature. (2020). Vay, Heiko ; Spengel, Christoph ; Muller, Raphael.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:20063.

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  32. When do firms highlight their effective tax rate?. (2020). Flagmeier, Vanessa ; Muller, Jens ; Sureth, Caren.
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:259.

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  33. Do investors care about tax disclosure?. (2020). Gawehn, Vanessa ; Flagmeier, Vanessa.
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:254.

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  34. Fiscal goals of regulating the activities of the institute of controlled foreign companies in the digital economy. (2020). Voronkova, Olga ; Kashirskaya, Liudmila V ; Vasyutkina, Lidia ; Spabekov, Galymzhan O ; Dudukalov, Egor V ; Sevbitov, Andrei V.
    In: Entrepreneurship and Sustainability Issues.
    RePEc:ssi:jouesi:v:8:y:2020:i:2:p:972-983.

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  35. Controlled foreign companies: influence on the sovereignty of the national tax base. (2020). Zhadobina, Natalia Nikolaevna ; Alekhina, Natalia Andreevna ; Karabasheva, Malvina Rasulovna ; Khoruzhy, Liudmila Ivanovna ; Oglu, Hafis Ahmed ; Shichiyakh, Rustem Adamovich.
    In: Entrepreneurship and Sustainability Issues.
    RePEc:ssi:jouesi:v:8:y:2020:i:2:p:33-50.

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  36. Taxes, institutions, and innovation: Theory and international evidence. (2020). Nair, Vinay ; Senbet, Lemma W ; John, Kose ; Gande, Amar.
    In: Journal of International Business Studies.
    RePEc:pal:jintbs:v:51:y:2020:i:9:d:10.1057_s41267-020-00375-1.

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  37. The effect of a worldwide tax system on tax management of foreign subsidiaries. (2020). Kohlhase, Saskia ; Pierk, Jochen.
    In: Journal of International Business Studies.
    RePEc:pal:jintbs:v:51:y:2020:i:8:d:10.1057_s41267-019-00287-9.

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  38. Bank dependence in emerging countries: Cross-border information percolation in mutual fund equity investing. (2020). Chakraborty, Suparna ; Hazarika, Sonali ; Allen, Linda ; Su, Chih-Huei.
    In: Journal of International Business Studies.
    RePEc:pal:jintbs:v:51:y:2020:i:2:d:10.1057_s41267-019-00273-1.

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  39. Political Status and Tax Haven Investment of Emerging Market Firms: Evidence from China. (2020). Deng, Ziliang ; Sun, Pei ; Yan, Jiayan.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:165:y:2020:i:3:d:10.1007_s10551-018-4090-0.

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  40. Name and shame? Evidence from the European Union tax haven blacklist. (2020). Rusina, Aija.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:27:y:2020:i:6:d:10.1007_s10797-020-09594-6.

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  41. Influence of geographic distribution on real activities manipulation within consolidated companies: Evidence from Japan. (2020). Sakurai, Yuuta ; Ishida, Ryo ; Yamada, Akihiro.
    In: Research in International Business and Finance.
    RePEc:eee:riibaf:v:54:y:2020:i:c:s0275531919312334.

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  42. Does the use of tax haven subsidiaries by U.S. multinational corporations affect the cost of bank loans?. (2020). Obaydin, Ivan ; Richardson, Grant ; Taylor, Grantley.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:64:y:2020:i:c:s0929119920301073.

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  43. The rise of the digital economy: Rethinking the taxation of multinational enterprises. (2019). Gray, Sidney J ; Ting, Antony.
    In: Journal of International Business Studies.
    RePEc:pal:jintbs:v:50:y:2019:i:9:d:10.1057_s41267-019-00223-x.

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  44. Escape from the USA: Government debt-to-GDP ratio, country tax competitiveness, and US-OECD cross-border M&As. (2019). Qiu, Buhui ; Gan, Ying.
    In: Journal of International Business Studies.
    RePEc:pal:jintbs:v:50:y:2019:i:7:d:10.1057_s41267-019-00216-w.

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  45. The impact of IFRS 8 on segment information quality in the European Union: a multi-dimensional analysis. (2019). Hussainey, Khaled ; Roberts, Clare ; Aboud, Ahmed.
    In: International Journal of Disclosure and Governance.
    RePEc:pal:ijodag:v:16:y:2019:i:2:d:10.1057_s41310-019-00059-9.

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  46. Country-specific risks and geographic disclosure aggregation: Voluntary disclosure behaviour by British multinationals. (2019). Gray, Sidney J ; Kang, Helen.
    In: The British Accounting Review.
    RePEc:eee:bracre:v:51:y:2019:i:3:p:259-276.

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  47. Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature. (2019). Gray, Sidney J ; Hellman, Niclas ; Ivanova, Mariya N.
    In: Abacus.
    RePEc:bla:abacus:v:55:y:2019:i:1:p:42-91.

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  48. Political connections and voluntary disclosure: Evidence from around the world. (2018). Kim, Yongtae ; Li, Siqi ; Hung, Mingyi.
    In: Journal of International Business Studies.
    RePEc:pal:jintbs:v:49:y:2018:i:3:d:10.1057_s41267-017-0139-z.

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  49. Name and shame? Evidence from the European Union tax haven blacklist. (2018). Polakova, Aija.
    In: Discussion Papers.
    RePEc:hhs:nhhfms:2018_018.

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  50. Managers’ segment disclosure choices under IFRS 8: EU evidence. (2018). Roberts, Clare ; Aboud, Ahmed.
    In: Accounting forum.
    RePEc:eee:accfor:v:42:y:2018:i:4:p:293-308.

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