Concepedia

Foreign Subsidiary Transparency

Foreign Subsidiary Transparency is a regulatory and accounting principle that identifies the extent to which the ownership structure, financial activities, and tax obligations of a controlled foreign subsidiary are fully disclosed and attributable to the parent corporation in consolidated reporting, distinguishing it from opaque or sheltered offshore arrangements by ensuring visibility into cross-border profit flows and compliance with anti-deferral regimes.

10

Publications

507

Citations

23

Authors

24

Institutions

Publications per year

2017–2026

5

Parents

Publications

10

Strategic Subsidiary Disclosure

Scott Dyreng, Jeffrey L. Hoopes, Patrick Langetieg et al. · Journal of Accounting Research · 2020 · 129 citations

, , +17

The Information Environment and the Investment Decisions of Multinational Corporations

Nemit Shroff, Rodrigo S. Verdi, Gwen Yu · SSRN Electronic Journal · 2012 · 126 citations · Full text

, , +13

The hidden trillions: Secrecy, corruption, and the offshore interface

John Christensen · Crime Law and Social Change · 2012 · 56 citations

, , +11

Business groups and corporate transparency in emerging markets: Empirical evidence from India

Chinmay Pattnaik, James Jinho Chang, Hyun Han Shin · Asia Pacific Journal of Management · 2011 · 50 citations

, , +15

SEC monitoring of foreign firms’ disclosures in the presence of foreign regulators

James P. Naughton, Rafael Rogo, Jayanthi Sunder et al. · Review of Accounting Studies · 2018 · 44 citations

, , +16

1–5 of 10

Authors

23

  1. JH
    Jaron H. Wilde

    University of Iowa, United States

    2 publications · 144 citations

    2

    h-index

  2. JL
    Jeffrey L. Hoopes

    University of North Carolina at Chapel Hill, United States

    2 publications · 144 citations

    2

    h-index

  3. SD
    Scott Dyreng

    Duke University, United States

    2 publications · 144 citations

    2

    h-index

  4. PL
    Patrick Langetieg

    University of North Carolina at Chapel Hill, United States

    2 publications · 144 citations

    2

    h-index

  5. ES
    Efraim Sadka

    Tel Aviv University, Israel

    1 publications · 20 citations

    1

    h-index

1–5 of 23

Institutions

24

  1. University of Iowa

    Iowa City, United States

    2 h-index

    2 publications

    144 citations

  2. Duke University

    Durham, United States

    2 h-index

    2 publications

    144 citations

  3. University of North Carolina at Chapel Hill

    Chapel Hill, United States

    2 h-index

    2 publications

    144 citations

  4. Cornell University

    Ithaca, United States

    1 h-index

    1 publications

    20 citations

  5. University of Michigan

    Ann Arbor, United States

    1 h-index

    1 publications

    126 citations

  6. Tel Aviv University

    Tel Aviv, Israel

    1 h-index

    2 publications

    40 citations

  7. College of Accounting

    Ljubljana, Slovenia

    1 h-index

    1 publications

    15 citations

  8. University of Sheffield

    Sheffield, United Kingdom

    1 h-index

    1 publications

    11 citations

1–8 of 24

Venues

  1. SSRN Electronic Journal

    Repository · 2 publications · 141 citations

    2

    h-index

  2. Journal of Accounting Research

    JAR · 1 publications · 129 citations

    1

    h-index

  3. Journal of Business Research

    JBR · 1 publications · 35 citations

    1

    h-index

  4. Crime Law and Social Change

    1 publications · 56 citations

    1

    h-index

  5. European Economic Review

    1 publications · 20 citations

    1

    h-index

1–5