Country-by-country reporting: A critical analysis
Longhorn, Monique A. (2015) Country-by-country reporting: A critical analysis. Masters by Research thesis, Queensland University of Technology.
This thesis evaluates the recent work of the Organisation for Economic Cooperation and Development and civil society groups in creating requirements for multinational entities to disclose financial information on a Country-by-Country basis. Country-by-Country reports may identify profit-shifting activities and enable various stakeholders to hold multinational entities accountable for their global conduct, through the provision of transparent and decision-useful information.
This thesis identifies inadequacies in current disclosure requirements and develops a standardised Country-by-Country model, which is applied to the disclosures of three multinational entities to illustrate its pragmatic feasibility and the improvement in quality of financial information available to users.
Impact and interest:
Citation counts are sourced monthly from and citation databases.
These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.
Citations counts from theindexing service can be viewed at the linked Google Scholar™ search.
Full-text downloads displays the total number of times this work’s files (e.g., a PDF) have been downloaded from QUT ePrints as well as the number of downloads in the previous 365 days. The count includes downloads for all files if a work has more than one.
|Item Type:||QUT Thesis (Masters by Research)|
|Supervisor:||Sadiq, Kerrie & Rahim, Mia|
|Keywords:||Country-by-Country Reporting, Base Erosion and Profit Shifting, BEPS, Transparency, Accountability, Geographical disclosures, Stakeholder theory, Corporate Social Responsibility, International Financial Reporting Standards, Segment Reporting|
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
|Institution:||Queensland University of Technology|
|Deposited On:||24 Jul 2015 02:15|
|Last Modified:||08 Sep 2015 05:33|
Repository Staff Only: item control page