Corporate culture is an omnibus term that includes many elements that are relevant to a firm,
like norms, values, knowledge, and customs. Economists have made great progress recently …

Scholarship in finance has paid relatively little attention to the role of culture in financial
decision-making compared to other business disciplines and economics. This paper will …

Exploring the motivation of corporate ESG (Environment, Social Responsibility, and
Corporate Governance) engagement is vital for shareholders protection and corporate …

There is an apparent disconnect between much of the academic literature on tax compliance
and the administration of tax policy. In the benchmark economic model, the key policy …

Despite significant interest in corporate culture, there is little empirical research on its role in
influencing corporate misconduct. Using cultural background information on key company …

Drawing on modernization and institutional theories, this study tests the association between
the digitalization of government services and tax evasion via the moderation effect of …

Low tax morale is associated with domestic tax evasion. We find evidence of cross-border
equity flows designed to evade taxes in low tax morale countries. Using Foreign Portfolio …

We find that managers with military experience pursue less tax avoidance than other
managers and pay an estimated 1– 2 million more in corporate taxes per firm-year. These …

This study examines whether crackdown on political corruption in China affects future stock
price crashes. Using data from corruption-related prosecutions, we find that firms under …

We examine the association between mandatory corporate social responsibility (CSR)
disclosure and economic contribution (tax payments) in China, where we expect this …