In this paper, we present a review of tax research. We survey four main areas of the
literature:(1) the informational role of income tax expense reported for financial …

abstract The financial reporting and disclosure problems at Enron, as well as the high
market valuations for its stock raise troubling questions about the functioning of capital …

Extant research has established that environmental sustainability orientation (ESO) has a
positive influence on performance outcomes. Nevertheless, several contingencies tend to …

We address how value relevance of accounting information evolved as the new economy
developed. Prior research concludes that accounting information—primarily earnings—has …

Although the stakeholder framework proposes the multidimensionality of corporate social
responsibility (CSR)(Clarkson, 1995), previous research has yet to investigate the …

Prior studies examining the performance of female-and male-owned firms have generally
reported that female-owned firms underperform male-owned firms. However, it is …

Investors, regulators, academics, and researchers all emphasize the importance of financial
statement comparability. However, an empirical construct of comparability is typically not …

The relationship between corporate social responsibility (CSR) and corporate financial
performance (CFP) has been the subject of intensive research. However, limitations with this …

This study investigates whether and how customer-base concentration affects supplier firm
fundamentals and stock market valuation. I compile a comprehensive sample of supply …

Increasingly manufacturers implement lean practices to improve operational performance. In
addition, manufacturers operate in ever more complex and volatile environments. This …