Can analyst coverage reduce corporate tax avoidance? Evidence from China. [PDF]
Shi X, Shen Y, Wang Y, Han J.
europepmc +1 more source
The Effect of Tax Avoidance on Investment Efficiency: The Mediating Role of Cash Holding—Evidence from Egypt [PDF]
Mostafa I. Elfeky +2 more
openalex +1 more source
From Ecosystem Threats to Balance Sheets: Biodiversity Risks Exposure and Corporate Cash Policies
ABSTRACT This study investigates how firms strategically respond to biodiversity risk by examining their cash holding decisions. Using firm‐level data from China, we find that firm‐level biodiversity risk exposure significantly increases corporate cash holdings.
Jing Hao +4 more
wiley +1 more source
Environmental Performance, Financial Constraints, and Tax Avoidance Practices: Insights from FTSE All-Share Companies. [PDF]
Sastroredjo PE +2 more
europepmc +1 more source
ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed +2 more
wiley +1 more source
Digital transformation and corporate tax avoidance: An analysis based on multiple perspectives and mechanisms. [PDF]
Zhang Q, She J.
europepmc +1 more source
ABSTRACT Manufacturing's transition to sustainable development depends on integrating green with lean under credible environmental policy and stakeholder engagement. Although benefits are well established, the literature underspecifies implementation barriers and their prioritisation. This study identifies, structures, and prioritises barriers to green–
Jose Arturo Garza‐Reyes +4 more
wiley +1 more source
Estimating the effect of corporate integrity culture on tax avoidance using a text-based approach: A research note. [PDF]
Chatjuthamard P +3 more
europepmc +1 more source
Estimating cigarette tax avoidance and evasion: evidence from a national sample of littered packs. [PDF]
Barker DC +5 more
europepmc +1 more source

