Internal and external parties meaningfully shape corporate tax outcomes. However, we lack
a holistic understanding of the major parties involved and their comparative effects. Using …

The tax avoidance literature identifies dozens of variables that are related to corporate tax
avoidance, but we lack a framework for understanding the relative importance of these …

Understanding whether risk preference represents a stable, coherent trait is central to efforts
aimed at explaining, predicting and preventing risk-related behaviours. We help …

How much does the host country matter in explaining foreign affiliate performance? Using a
global sample of 34,708 foreign affiliates operating in 91 host countries, we revisit the …

Variance decomposition analysis allows partitioning the total variance in an outcome
variable, eg, firm performance, into several components. Such partitioning allows identifying …

Intermediaries play a significant role in capital markets by reducing disclosure processing
costs to market participants. Yet, due to selection and other empirical challenges, the extent …

In recent years, governments across the globe have implemented automatic information-
sharing measures as a revolutionary tool to combat offshore tax evasion. Using hand …

We use textual analysis of mandatory accounting filings to develop firm-level, time-varying
measures of exposure to individual government agencies including the Securities Exchange …

Abstract Research Summary Corporate parents are important to subsidiary performance, but
prior strategy research presents mixed results about the extent to which parents drive …

Abstract Research Summary Past research discovered multiple drivers of interorganizational
connectivity; however, their relative importance remains a puzzle. This study generalizes …