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

Purpose This paper aims to review the empirical literature dealing with the association
between family firms and tax avoidance. Design/methodology/approach Empirical papers …

Despite scholarly attention on family firm innovation, sources of heterogeneity in family firm
innovation remain veiled. Drawing upon the mixed gamble perspective, this study introduces …

Since about 2010, big data analysis has drastically changed the landscape of information
management by becoming a central topic in the academic literature of several fields. Despite …

Building on recent works calling for more tax research in the family business context, this
study draws on the distinction between restricted and extended socioemotional wealth …

Purpose This paper investigates whether board composition, a family chief executive officer
(CEO) and the firm's managerial capabilities affect proactive tax management in family small …

Purpose The purpose of this study is to shed light on the relationships between the different
types of ownership structure and tax avoidance activities and examine the moderating effect …

Family owners differ from other types of owners due to the presence of socioemotional
wealth (SEW) concerns. We take a closer look at this distinctive aspect by examining the …

Purpose To the best of the author's knowledge, the author conducts the first detailed review
on the impact of ownership variables on corporate tax avoidance, based on 69 archival …

A recent stream of research has focused on tax aggressiveness, the downward
management of taxable income through tax planning activities, and has analyzed its …