This paper develops a unified framework to synthesize the growing stream of positive
research on the role of individual decision makers in sha** observed accounting …

Tax avoidance can range from reduction of the corporate tax burden by legitimate use of tax
rules to violation of tax laws. In this paper, we endeavor to synthesize the major findings of …

This research investigates the influence of Related Party Transactions and Tax Haven
Utilization on Tax Avoidance with and without Country-by-Country Reporting regulations …

We show that firms with higher levels of organizational capital (OC) exhibit higher levels of
tax avoidance and that shareholders view tax avoidance of high OC firms as value …

In this article, we review recent literature (79 articles) on the impact of corporate governance
on corporate tax avoidance. Applying a stakeholder-oriented view, we find that various …

Corporate customers are an important stakeholder in global supply chains. We employ
several unique international databases to test whether socially responsible corporate …

This paper examines how physical climate exposure affects firm performance and global
supply chains. We document that heat at supplier locations reduces the operating income of …

This study investigates the relation between corporate political connections and tax
aggressiveness. We study a broad array of corporate political activities, including the …

Purpose The structure of corporate governance, as one of the important elements to be
considered based on the different characteristics than other companies, such as women …

In practice, mandatory corporate social responsibility (CSR) disclosure can lead to lower
profitability and increased corporate cost burdens. In this research, we endeavor to examine …