Purpose To the best of the author's knowledge, the author conducts the first detailed review
on the impact of ownership variables on corporate tax avoidance, based on 69 archival …

According to the theory of institutional economics, local culture has a profound impact on
individuals and groups. It fundamentally affects individual preferences and attitudes, guiding …

This study addresses the influence of sustainable institutional investors (SII), based on the
signatory status of the UN Principles for Responsible Investment (PRI), on corporate tax …

While financial globalization serves to diffuse positive corporate practices worldwide, there
remains a scarcity of studies investigating the potential of foreign ownership in alleviating …

Do gambling preferences affect earnings management in a corporate context? We examine
this potential link and find a positive and significant association between local gambling …

Using data on Chinese firms from 2004 to 2019, this study reveals a positive association
between alcohol culture and corporate risk-taking. The positive relationship is robust across …

Using unique city gambling conviction data in China as a proxy for a local speculative
culture, we examine the impact of such a culture on stock price crash risk. We find that firms …

With the advent of the new media era, government social media have become an important
paradigm for social governance. We perform a large-sample regression and reveal that the …

This paper associates the speculative culture with the corporate total factor productivity
(TFP), aiming to explore the influence of speculative culture on corporate high-quality …

Drawing upon data from Shanghai and Shenzhen A-share listed companies from 2012 to
2022, this study investigates the impact of corporate tax avoidance on firm value in various …