Recent tax research explores the relation between the strength of corporate governance and
tax avoidance. Desai and Dharmapala (2006) find strong evidence that firms using high …

Firm internationalization is an important strategy for enhancing competitive advantage. This
study investigates the effects of internationalization on firm earnings management behavior …

In part due to recent disclosures of large-scale tax evasion (eg Panama Papers), corporate
tax avoidance has become a prominent public policy issue around the world. An increasing …

Purpose Using, for the first time, a sample of European listed firms from 30 countries with
different legal regimes of board-level employee representation (BLER), the purpose of this …

1 Lorsqu'il s' agit de s' interroger sur les fondements d'une gouvernance plus partagée, la
place des salariés au sein de la gouvernance revêt une importance particulière (Favereau …

Motivation: Since the 1970s, there has been recorded a significant scope of employee
representation in corporate governance bodies, as the earlier German solutions have been …

Firm-Level Drivers of Stakeholder Compensation Page 1 Firm-Level Drivers of Stakeholder
Compensation Empirical Studies on the Impacts of Trade Unions, the COVID-19 Crisis, and …

Through two archival studies, this dissertation explores the relationship between firm-level
governance characteristics and tax disclosures. In addition, a third methodological study …

La investigación se centró en analizar la percepción disciplinaria de la contabilidad
financiera y tributaria en el sector empresarial privado de países en vías de desarrollo de …

A special feature of the Swedish corporate governance system is that employees are
allowed to appoint two to three representatives to the board of directors of the company they …