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Does Exchange of Information between Tax Authorities Influence Multinationals’ Use of Tax Havens?
Since the mid-1990s, countries offering tax systems that facilitate international tax avoidance and evasion have been facing growing political pressure to comply with the internationally agreed standards of exchange of tax ...
On the Impact of Leveraged Buyouts on Bank Systemic Risk
Although banks are at the center of systemic risk, there are other institutions that contribute to it. With the publication of the leveraged lending guideline in March 2013, the U.S. regulators show that they are especially ...
Non-Mandatory Say on Pay Votes and AGM Participation: Evidence from Germany
Since August 2009, German legislation allows for voluntary Say on Pay Votes (SoPV) during Annual General Meetings (AGMs). We examine 1,169 AGMs of all German listed firms with more than 10,000 agenda items over the period ...