Corporate life cycle has received considerable interest in the accounting, finance and
corporate governance literature. We synthesize this literature to inform readers about the …

This study examines the association between the corporate life cycle and corporate social
responsibility (CSR). Motivated by the resource-based theory, we hypothesize and find …

The tax literature of the past two decades has been dominated by empirical studies on
corporate tax avoidance. What this literature lacks, however, are a quantitative synthesis of …

To provide evidence at the micro level for cracking the Solow productivity paradox, this
paper deeply studies the impact of enterprise digital transformation on green innovation. In …

Information availability, firm performance, idiosyncratic volatility and bankruptcy-risk vary
across the Corporate Life Cycle (CLC) stages. The purpose of this paper is to examine …

The study examined the relationship between firm life cycle (FLC) and earnings
management (EM) in the Vietnamese context with the moderating role of state ownership …

This paper examines how the qualitative characteristics of annual reports vary across
different phases of the corporate life cycle. We measure the complexity, tone, and sentiment …

Purpose This paper examines whether financial distress is associated with tax avoidance
and whether the COVID-19 pandemic moderates such association. Design/methodology …

This study examines whether the integration of life cycle costing and life cycle assessment
based on the sequence of activities within the value chain support decision making towards …

Purpose The purpose of this paper is to examine the impact of country-level governance and
accounting standards on corporate tax avoidance. Design/methodology/approach This …