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.

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ID Code: 84604
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

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