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Discretionary disclosure of listed non-financial firms in an emerging market: Evidence from Ghana
(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
(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 ...