The impact of corporate governance on corporate tax avoidance—A literature review

J Kovermann, P Velte - Journal of International Accounting, Auditing and …, 2019 - Elsevier
In this article, we review recent literature (79 articles) on the impact of corporate governance
on corporate tax avoidance. Applying a stakeholder-oriented view, we find that various …

[HTML][HTML] How do corporate political connections influence financial reporting? A synthesis of the literature

S Preuss, R Königsgruber - Journal of Accounting and Public Policy, 2021 - Elsevier
A large stream of research has analyzed the effects of corporate political connections
(CPCs) on firms, including first evidence on their effects on financial reporting behavior …

Environmental regulation and corporate tax avoidance: A quasi-natural experiments study based on China's new environmental protection law

H Yu, L Liao, S Qu, D Fang, L Luo, G Xiong - Journal of Environmental …, 2021 - Elsevier
Environmental regulation may lead to firm's behavior changes. This article explores the
effects of environmental regulation on corporate tax avoidance activities. Using China's new …

Directors with foreign experience and corporate tax avoidance

W Wen, H Cui, Y Ke - Journal of Corporate Finance, 2020 - Elsevier
Using a large sample of hand-collected directors' foreign experience data for Chinese listed
companies from 2001 to 2016, we examine the impact of directors with foreign experience …

Political connection, CEO gender, and firm performance

R Sun, G Zou - Journal of corporate finance, 2021 - Elsevier
The political connection of a CEO is a determinant of firm performance. Shocks to the CEO's
political connection can create fluctuations in firm performance. However, the underlying …

The color of shareholders' money: Institutional shareholders' political values and corporate environmental disclosure

I Kim, JW Ryou, R Yang - Journal of Corporate Finance, 2020 - Elsevier
In this study, we investigate whether and to what extent institutional shareholders' political
values influence their investees' environmental disclosure and performance. Using …

CEO political preference and credit ratings

A Bhandari, J Golden - Journal of Corporate Finance, 2021 - Elsevier
This study investigates whether a CEO's personal political ideology, as captured by his or
her political contributions, is associated with a firm's credit ratings. Republican CEOs, we …

CEO political ideology and mergers and acquisitions decisions

AM Elnahas, D Kim - Journal of Corporate Finance, 2017 - Elsevier
We examine the relation between CEOs political ideology and their firms' investment
decisions, particularly their M&A decisions. Employing individual financial contributions data …

CEO activism and firm value

A Mkrtchyan, J Sandvik, VZ Zhu - Management Science, 2024 - pubsonline.informs.org
We investigate the increasingly common practice of chief executive officers (CEOs) taking
public stances on social and political issues (CEO activism). We find that CEO activism …

Political alignment, attitudes toward government, and tax evasion

JB Cullen, N Turner, E Washington - American Economic Journal …, 2021 - aeaweb.org
We ask whether attitudes toward government play a causal role in the evasion of US
personal income taxes. As turnover elections move voters in partisan counties into and out …