Preetika Joshi

York University - Schulich School of Business

Ph.D Candidate

4700 Keele Street

Toronto, Ontario M3J 1P3

Canada

SCHOLARLY PAPERS

2

DOWNLOADS

278

SSRN CITATIONS

2

CROSSREF CITATIONS

3

Scholarly Papers (2)

Does Private Country-by-Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13

Number of pages: 60 Posted: 06 Oct 2019
Preetika Joshi
York University - Schulich School of Business
Downloads 146 (218,943)
Citation 2

Abstract:

Loading...

country-by-country reporting; tax transparency; corporate disclosures; tax avoidance; public pressure; detection risk; political cost; firm value; market response; activity level; income shifting; misalignment

Does Private Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13

Journal of Accounting Research, Volume 58, Issue 2 (2020)
Posted: 01 Jul 2020
Preetika Joshi
York University - Schulich School of Business

Abstract:

Loading...

tax transparency; private tax disclosure regulations; corporate taxation; tax avoidance; income shifting; reputation cost

Does Public Country-by-Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry

Number of pages: 47 Posted: 06 Oct 2019 Last Revised: 18 Nov 2019
Preetika Joshi, Edmund Outslay and Anh Persson
York University - Schulich School of Business, Michigan State University - Department of Accounting & Information Systems and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 132 (238,963)
Citation 3

Abstract:

Loading...

public country-by-country reporting, tax transparency, income shifting, tax avoidance

Does Public Country-by-Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry

Contemporary Accounting Research, Forthcoming
Posted: 31 Mar 2020
Preetika Joshi, Edmund Outslay and Anh Persson
York University - Schulich School of Business, Michigan State University - Department of Accounting & Information Systems and University of Illinois at Urbana-Champaign - Department of Accountancy

Abstract:

Loading...

public country-by-country reporting, tax transparency, income shifting, tax avoidance