Corporate sustainability and financial performance: A hybrid literature review
The discussion of “whether it pays to be green” is ongoing. This review does not intend to
solve the debate, rather it soothes it by contributing to the concept of “when it pays to be …
solve the debate, rather it soothes it by contributing to the concept of “when it pays to be …
Business groups and internationalization: Effective identification and future agenda
In this essay, we systematically review research at the intersection of internationalization
and business groups by conducting a content analysis from articles in top international …
and business groups by conducting a content analysis from articles in top international …
Business strategies and corruption in small‐and medium‐sized enterprises: The impact of business group affiliation, external auditing, and international standards …
We examine the impact of three business strategies separately and in combination on the
tendency for firms to engage in corruption. Using a sample of 56,827 firm‐year observations …
tendency for firms to engage in corruption. Using a sample of 56,827 firm‐year observations …
Tax Haven Use and Related‐Party Transactions: Evidence from Australia
Related‐party transactions (RPTs) and transfer pricing techniques are typically used by
multinational enterprises to reduce their tax obligations by shifting the income to zero or to …
multinational enterprises to reduce their tax obligations by shifting the income to zero or to …
Tax haven ownership and business groups: Tax avoidance incentives in Ecuadorian firms
ML Granda - Journal of Business Research, 2021 - Elsevier
The objective of this paper is to assess the existence of transactions within business groups
in Ecuador with the motivation of reducing their tax burden, and to characterize the …
in Ecuador with the motivation of reducing their tax burden, and to characterize the …
Capital round-trip**: Determinants of emerging market firm investments into offshore financial centers and their ethical implications
Foreign direct investment (FDI) in offshore financial centers (OFCs) is gaining increased
attention in business ethics research. Much of this research tends to focus on OFCs as …
attention in business ethics research. Much of this research tends to focus on OFCs as …
Family-controlled business groups: An in-depth review and a microfoundations-based research agenda
It is now well-established that business groups (BGs)—an inimitable multifirm structure that
enables legally distinct firms to take coordinated action—constitute a dominant …
enables legally distinct firms to take coordinated action—constitute a dominant …
Capital structure and taxation of companies operating within national and multinational corporate groups: evidence from the Visegrad Group of countries
The aim of this study is to review the level of debt and the impact of taxation on the capital
structure of companies operating within national and multinational corporate groups in the …
structure of companies operating within national and multinational corporate groups in the …
The competitive advantage of affiliation with business groups in the political environment: Evidence from the Arab Spring
Under weak market institutions, the positive association between group affiliation and firm
performance has been empirically supported. However, the mechanisms behind this …
performance has been empirically supported. However, the mechanisms behind this …
Beacons not burdens: Business groups and corporate social performance around the world
Abstract Research Summary Prior studies on business groups (BGs) have predominantly
focused on the impact of group affiliation on financial performance. In contrast, we argue that …
focused on the impact of group affiliation on financial performance. In contrast, we argue that …