Essays about: "Proprietary Cost Theory"

Found 1 essay containing the words Proprietary Cost Theory.

  1. 1. It's For the Better Sake of Society - Why Don't Swedish MNCs Disclose a CbC Report on Taxes?

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Sara Risshytt; Sanna Lennartsson; [2015]
    Keywords : Voluntary Country-by-Country Tax Reporting; Proprietary Cost Theory; Institutional Theory; Legitimacy Theory; Stakeholder Theory;

    Abstract : Using a multiple case study and theories on voluntary disclosures, this thesis aims to investigate why Swedish multinational corporations (MNCs) listed on Large Cap at Nasdaq OMX Stockholm do not voluntarily disclose a country-by-country (CbC) report on taxes and what the inherent risks in their reasoning are. Based on an abductive research approach, the study firstly finds that the decision to not disclose a CbC report can be explained by proprietary cost theory, institutional theory and partly by legitimacy theory. READ MORE