This study examines the role of institutional environment quality (IEQ) in the relationship
between national culture (NC) and tax evasion (TE). Prior research examined the direct …

This study investigates the impact of corruption on green innovation, as corruption may
impede or foster green innovation in developing economies due to their weak governance …

We synthesise the empirical archival research on the consequences of local social norms on
accounting, finance, and corporate governance outcomes in an international setting. The …

Using a sample of Chinese A‐share listed firms over the period 2010–2017, this paper
investigates the impact of local donation culture on corporate tax avoidance. We find that …

Natural disaster events such as drought affect the broader economy and inflict adverse
consequences for firms because of spill-over effects in an integrated economy. Contrary to …

We find that managers obfuscate during conference calls when their firm's headquarters is in
a politically corrupt state, and they do so to shield assets from corrupt officials. The positive …

This paper investigates the empirical relationship between language structures and
prevalent tax avoidance practices, specifically focusing on the influence of linguistic future …

Taxation is a central economic policy tool; in recent years, governments use tax policy to
stimulate local economic growth, regulate multinational firms, and mitigate climate change …

CEO overconfidence and tax avoidance: role of institutional and family ownership | Emerald
Insight Books and journals Case studies Expert Briefings Open Access Publish with us …

This study investigates the impact of turnover among local government officials on the risk-
taking of local commercial banks in China. Our findings reveal a positive relationship …