We provide new evidence on the codependence among the many country attributes
previously linked to financial reporting quality. First, we show that the synchronicity of 21 …

Purpose The increased interest among academicians to explore more about tax
management behavior is evident in the literature on corporate tax avoidance. This paper …

Using CEOs' early-life experience during China's Cultural Revolution (1966–1976) to
distinguish the trust level of CEOs, we employ a difference-in-differences identification …

Governments across the globe initiated various tax reforms in the post-Global Financial
Crisis period to rein in aggressive corporate tax avoidance for managing budget deficits …

We examine the association between mandatory corporate social responsibility (CSR)
disclosure and economic contribution (tax payments) in China, where we expect this …

The underrepresentation of females on corporate boards is an important ethical issue that
raises serious concerns about gender equality in senior management teams. Relying on a …

We investigate the relationship between societal trust and managers' decisions to voluntarily
issue earnings forecasts. We reason that managers are more likely to issue earnings …

This paper investigates the impact of social credit system reform pilots on corporate carbon
emissions adopting a quasi-natural experimental approach. We find that the implementation …

Purpose This study aims to identify factors affecting tax avoidance and tax evasion in
Bangladesh and propose a future research agenda. Design/methodology/approach This …

Social trust helps to reduce information asymmetry and agency conflicts between insiders
and investors, and thus alleviates the pressure on firms to pay cash dividends. Consistent …