The tax literature of the past two decades has been dominated by empirical studies on
corporate tax avoidance. What this literature lacks, however, are a quantitative synthesis of …

This study identifies a new economic benefit of common institutional ownership, which refers
to the increasingly contentious phenomenon of US firms sharing stockholders with their …

The emergence of social media enables minority shareholders to participate in corporate
governance by making their voice heard. This study examines the effect of social media …

Is corporate tax avoidance associated with board meetings and attendance? Despite the
large amount of research in management and finance on the impact of boards in several firm …

As institutional investors play a significant role in improving corporate governance and
stabilizing the stock market in China, we test whether and how institutional ownership affects …

This study examines the causal effect of stock market liberalization on opportunistic insider
sales. Using China's “Shanghai/Shenzhen-Hong Kong Stock Connect” pilot programs as …

This study examines the effect of voluntary disclosure in annual reports on tax avoidance
activities. The agency theory of tax avoidance suggests that tax sheltering is associated with …

We examine the moderating effect of corporate opacity on the relationship between family
firms and tax avoidance. We find, ceteris paribus, that family firms and tax avoidance are …

La presente investigación tiene como finalidad desarrollar una revisión sobre la literatura
del comportamiento tributario de las microempresas con la finalidad de establecer la …

This study examines whether economic policy uncertainty affects insider trades. Using data
from 22 countries, I find a positive association between economic policy uncertainty and the …