A fundamental question in accounting is whether and to what extent financial reporting
facilitates the allocation of capital to the right investment projects. Over the last two decades …

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 …

This paper uses surveys to document CFO perspectives on corporate planning, investment,
capital structure, payout, and shareholder versus stakeholder focus. Comparing policy …

In this study, we examine how managers in firms that have practiced tax avoidance
strategically use sustainability activities together with their tax avoidance practices. More …

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 …

Using a large sample of hand-collected directors' foreign experience data for Chinese listed
companies from 2001 to 2016, we examine the impact of directors with foreign experience …

Most prior studies model tax avoidance as a function of firm-level characteristics and do not
consider how individual executive characteristics affect tax avoidance. This paper …

We examine the real effects of mandatory social-responsibility disclosures, which require
SEC-registered mine owners to include their mine-safety records in their financial reports …

We examine the empirical association between corporate social responsibility (CSR) and
tax avoidance. Our findings suggest that firms with excessive irresponsible CSR activities …

We use a shock to the public scrutiny of firm subsidiary locations to investigate whether that
scrutiny leads to changes in firms' disclosure and corporate tax avoidance behavior …