Concepedia

Mandatory Disclosure Rules

Mandatory Disclosure Rules is a regulatory mechanism within anti-avoidance frameworks requiring taxpayers to report specified tax arrangements to tax authorities, distinguished by its compulsory transparency obligations aimed at enabling early detection and scrutiny of potential tax avoidance schemes.

230

Publications

14.3K

Citations

418

Authors

296

Institutions

Publications per year

2017–2026

80

Parents

Publications

230

Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong

R. S. Olusegun Wallace, Kamal Naser · Journal of Accounting and Public Policy · 1995 · 783 citations

, , +17

Truthful Disclosure of Information

Boyan Jovanovic · The Bell Journal of Economics · 1982 · 558 citations

, , +13

The impact of corporate attribites on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe

Stephen Owusu‐Ansah · The International Journal of Accounting · 1998 · 390 citations

, , +16

Corporate mandatory disclosure practices in Bangladesh

M. Akhtaruddin · The International Journal of Accounting · 2005 · 351 citations

, , +12

Competition through Commissions and Kickbacks

Roman Inderst, Marco Ottaviani · American Economic Review · 2012 · 338 citations

, , +10

1–5 of 230

Authors

418

  1. AF
    Allen Ferrell

    European Corporate Governance Institute, Belgium

    4 publications · 139 citations

    4

    h-index

  2. MG
    Michael Greenstone

    University of Chicago, United States

    4 publications · 474 citations

    4

    h-index

  3. MB
    Merritt B. Fox

    Columbia University, United States

    4 publications · 222 citations

    4

    h-index

  4. SU
    Steven Utke

    University of Connecticut, United States

    3 publications · 101 citations

    3

    h-index

  5. IT
    Ioannis Tsalavoutas

    University of Glasgow, United Kingdom

    3 publications · 253 citations

    3

    h-index

1–5 of 418

Institutions

296

  1. European Corporate Governance Institute

    Brussels, Belgium

    13 h-index

    18 publications

    685 citations

  2. National Bureau of Economic Research

    Cambridge, United States

    11 h-index

    18 publications

    1.7K citations

  3. University of Chicago

    Chicago, United States

    7 h-index

    9 publications

    668 citations

  4. Columbia University

    New York, United States

    5 h-index

    5 publications

    273 citations

  5. Northwestern University

    Evanston, United States

    5 h-index

    6 publications

    763 citations

  6. Georgetown University

    Washington, United States

    5 h-index

    7 publications

    222 citations

  7. University of California, Los Angeles

    Los Angeles, United States

    5 h-index

    9 publications

    268 citations

  8. University of Michigan

    Ann Arbor, United States

    4 h-index

    5 publications

    553 citations

1–8 of 296

Venues

  1. SSRN Electronic Journal

    Repository · 44 publications · 1.7K citations

    24

    h-index

  2. The Accounting Review

    7 publications · 244 citations

    7

    h-index

  3. Journal of Accounting Research

    JAR · 5 publications · 859 citations

    5

    h-index

  4. Review of Financial Studies

    4 publications · 240 citations

    4

    h-index

  5. Journal of Accounting and Public Policy

    4 publications · 914 citations

    4

    h-index

1–5