Purpose The increased interest among academicians to explore more about tax
management behavior is evident in the literature on corporate tax avoidance. This paper …

Tax payments stimulate business enterprises to choose tax management through tax
avoidance activities, which is the legal practice to reduce the amount of tax payable. In …

This paper examines whether mergers and acquisitions (M&A) operations impact firms'
performances on triple ESG pillars (environment, social, and governance) using a large …

Purpose Adopting agency theory, the purpose of this study is to explore the impact of
ownership structure and board of directors' composition on the extent of tax avoidance …

Purpose The purpose of this paper is to examine the relationship between political
connections and corporate tax aggressiveness in Malaysia. In addition, this paper …

This paper articulates extant literature that is related to tax planning and firm value with a
view to identifying gaps for further extensive empirical consideration. Companies are always …

In state owned enterprises (SOEs), taxes are a dividend to the controlling shareholder, the
state, but a cost to other shareholders. We examine publicly traded firms in China and find …

Purpose Corporate social responsibility (CSR) is considered one of the crucial branding and
promotional tools for banks to legitimise their role in society to become socially and …

Relying on an alternative theoretical framework (ie institutional theory), rather than the
dominant agency theory, this paper examines the connections between corporate …

This study examines the moderating effect of the board of directors in the relationship
between tax planning and firm value. Focusing on a sample of 105 European firms during …