Enterprise risk management and corporate tax planning

EM Eastman, AC Ehinger, J Xu - Journal of Risk and Insurance, 2024 - Wiley Online Library
This study examines the impact of enterprise risk management (ERM) programs on
corporate tax planning. ERM is a holistic approach to managing an enterprise's entire …

Enterprise risk management and management earnings forecasts

C Li, K Stack, L Sun, J Xu - Available at SSRN, 2024 - papers.ssrn.com
Abstract Enterprise Risk Management (ERM) is an institutional agenda emphasizing holistic
risk oversight and strategic planning. This study examines whether and how the adoption of …