Reporting Behavior and Transparency in European Banks’ Country-by-Country Reports

نویسندگان

چکیده

The public CbCR requirement for EU financial institutions leaves leeway to the reporting firms as regards calculating and presentation of data. Based on a sample CbCRs published by EU-headquartered multinational bank groups, we analyze behavior degree transparency across reports. We observe large heterogeneity with respect place publication CbCR, its content, readability data tables well list entities that should be together by-country also identify differences between headquarter countries, prepared groups from United Kingdom Germany being most transparent. Inconsistencies in inhibit interpretability comparability conclude specification underlying source applicable consolidation scope establishment uniform definitions reportable items are essential an appropriate consideration reports all addressees. Our analyses particularly important light proposal EU.

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ژورنال

عنوان ژورنال: Social Science Research Network

سال: 2021

ISSN: ['1556-5068']

DOI: https://doi.org/10.2139/ssrn.3805603