This study investigates how economic policy uncertainty affects within-firm corporate social
responsibility (CSR) disclosure over time. Based on the institutional perspective, we propose …

Purpose This study examines the moderating role of female directors on the relationship
between the firms' characteristics and tax avoidance in an emerging economy …

Purpose This study examines the impact of profitability, firm size and leverage on corporate
tax avoidance in Bangladesh, an emerging South Asian economy. Design/methodology …

Corporate legality is a key dimension of business strategy. However, due to the difficulties
associated with its measurement, little has been done to study the activities and behaviors …

Does going public affect the amount and type of corporate tax planning? Using a panel of
US corporate tax return data from 1994 to 2018, we show that IPO completion is associated …

An IPO is a significant event for an individual firm, and the literature examining initial public
offering (IPO) firms is extensive. However, there is little evidence on the subsequent effect of …

Oil price uncertainty and excess value of diversification | Emerald Insight Books and
journals Case studies Expert Briefings Open Access Publish with us Advanced search Oil …

This study investigates whether CEO reputation affects firms' conditional accounting
conservatism. We use prestigious CEO awards conferred by authoritative business media as …

Tax avoidance remains an ongoing issue on a global scale, especially in developing
countries. This study aimed to examine the relationship between political connections on the …

This study examines the effect of economic policy uncertainty (EPU) on corporate tax
avoidance using a comprehensive sample of 236,455 private firm-year observations from …