Tax reform can promote enterprise innovation at the cost of tax risks and uncertainty. This
study explores the impact of tax uncertainty on firm innovation speed using a sample of A …

The purpose of this study is to investigate whether tax avoidance activity and strong control
by family influence the timeliness of firm financial reporting. Using panel data of 86 firms that …

This research investigates the linkage between corporate sustainability performance and
corporate financial performance in an emerging market. Moreover, this study examines …

Corporate tax avoidance is likely to be associated with a high level of earnings management
and with high financial opacity in the time-series. On this basis, we hypothesize that analyst …

Purpose The purpose of this paper is to examine whether the quality of management can
mitigate the positive association between corporate tax avoidance and firm-specific stock …

Tax incentives are an important driving force for enterprises to ease financing constraints
and promote innovation. Current studies focus on the tax-reduction effect of corporate tax …

Este estudo teve como objetivo analisar as implicações das BTD, decorrentes das práticas
de gerenciamentos dos resultados contábeis e tributários, nos accruals discricionários e na …

We examine the link between firms' advertising and their tax avoidance. By generating
customer awareness, advertising helps shape firm image and reputation among customers …

Tax risk has the potential to have far-reaching economic consequences, including the effect
on late audit reports. This study aims to empirically investigate the effect of tax risk on audit …

Purpose The purpose of this paper is to examine the association between audit report lag
(ARL) and tax avoidance and test whether external auditor type affects this relationship …