Results 211 to 220 of about 1,492 (260)

Influence of equity structure in China's high-tech manufacturing industry on enterprise value under epidemic shocks. [PDF]

Sci Rep
Yao J, Jiang Q.
europepmc   +1 more source

Tax Avoidance, Corporate Governance and Corporate Innovation

2017 4th International Conference on Business, Economics and Management (BUSEM 2017), 2017
openaire   +1 more source

The Effectiveness and efficiency of corporate innovation under strict market regulation: Based on China's new securities law. [PDF]

PLoS One
Huang Z.
europepmc   +1 more source

Disclosure decisions: the combined effects of reciprocity, comparisons, and question sequences. [PDF]

Front Psychol
Themistocleous C, Pagiaslis A, Smith A, Hanoch Y.   +3 more
europepmc   +1 more source

Secrecy strategies: Global patterns in elites' quest for confidentiality in offshore finance. [PDF]

PLoS One
Chang HH, Harrington B, Rockmore D.
europepmc   +1 more source

Practices of Trans-National Corporations: The Need to Change Global Economic and Political Norms Comment on "National Public Health Surveillance of Corporations in Key Unhealthy Commodity Industries - A Scoping Review and Framework Synthesis". [PDF]

Int J Health Policy Manag
Baum F, Anaf J.
europepmc   +1 more source

Some of the next articles are maybe not open access.

Related searches:

Terrorism and Corporate Tax Avoidance

Abacus, 2021
We examine the impact of terrorism risk on corporate tax avoidance. We find that firms headquartered in areas with a higher terrorism risk engage in more corporate tax avoidance. Further, we show that terrorism risk has a greater impact on corporate tax avoidance when terrorist attacks are severe in terms of the targets hit, damage, and the numbers of ...
Haoran Xu, William J. Moser
openaire   +1 more source

CEO greed and corporate tax avoidance

Journal of Strategy and Management, 2023
PurposeResearch on the organizational ramifications of chief executive officer (CEO) greed remains scarce. This study intends to fill this gap by examining the impact of CEO greed on an important yet risky corporate strategy, corporate tax avoidance (CTA). Drawing on upper echelons theory, the authors argue that greedier CEOs tend to engage in more CTA.
openaire   +1 more source

Tax Avoidance and Corporate Investments

Review of Pacific Basin Financial Markets and Policies, 2022
This study examines the association between firms’ tax avoidance and long-term investments. We find that tax avoidance firms make greater investment than nontax avoidance firms, and that the positive association between tax avoidance and investments holds both for firms that are financially constrained, and therefore ex-ante likely to underinvest, and
Mahmud Hossain, Gerald J. Lobo, Santanu Mitra   +2 more
openaire   +1 more source

Customer Concentration and Corporate Tax Avoidance

SSRN Electronic Journal, 2014
We examine the relation between customer concentration, a critically important aspect of a firm’s business model, and the level of corporate tax avoidance. A firm with a concentrated corporate customer base needs to hold more cash, faces a higher likelihood of financial distress, has a stronger incentive to manage earnings upwards, and is likely to be ...
Henry He Huang, Gerald J. Lobo, Chong Wang, Hong Xie   +3 more
openaire   +1 more source