Albertus-Magnus-Platz
Cologne, 50923
Germany
University of Cologne
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Mandatory disclosure, voluntary disclosure, information spillovers, crowding-out
Tax Avoidance, Tax Burden, Tax Incidence
Tax avoidance, tax burden, tax incidence
tax avoidance, tax burden, tax incidence, labor supply elasticity, output mix, tax deductibility
financial statements, public disclosure, disclosure demand, private firms, stakeholders
financial intermediation, financial reporting, public disclosure, auditing, competition
fair value, recognition, disclosure, IFRS, investment property
Consumption Tax, Investment, Tax Policy
Corporate tax, tax incidence, tax avoidance, tax enforcement, tax policy
sustainability reporting, ESG, effects analysis, ESRS, CSRS, transparency
Public tax disclosure, corporate taxation, tax transparency
Corporate fraud, tournament incentives, CEO pay gap
Announcement Effects, Event Study, Rare Earths Elements, WTO
Privacy cost, disclosure, private firms
Information acquisition, Liquidity, Public disclosure, Server outages
sustainability reporting, ESG, disclosure regulation, transparency
Tax distortions, tax avoidance, employment protection, labor regulation
open- and closed-end organizational form, reporting quality, fair value, demand for accounting information
Corporate Governance, Tunneling, Enforcement
Corporate taxation, tax policy, tax loss carryback, tax asymmetry, corporate investments, misallocation
