Browsing by Author "Anarfi, Daniel"
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Discretionary disclosure of listed non-financial firms in an emerging market: Evidence from Ghana
Mansulu, Abdul; Anarfi, Daniel (Mendelova univerzita v Brně, 2019)The main objectives of this study are to measure the extent of voluntary disclosure of listed non-financial firms in Ghana. The paper also seeks to identify the corporate governance attributes that influence voluntary ... -
Profit shifting and the tax response of multinational banks in eastern Europe
Anarfi, Daniel; Nerudová, Danuše (Mendelova univerzita v Brně, 2018)The aim of the paper is to measure the amount of profit shifting within the banking sector in Eastern European countries. The paper uses firm-level bank data from the Bankscope database of multinational subsidiary banks ...