The impact of corporate governance on corporate tax avoidance—A literature review

J Kovermann, P Velte - Journal of International Accounting, Auditing and …, 2019 - Elsevier
In this article, we review recent literature (79 articles) on the impact of corporate governance
on corporate tax avoidance. Applying a stakeholder-oriented view, we find that various …

The role of information in building a more sustainable economy: A supply and demand perspective

HL Friedman, G Ormazabal - Journal of Accounting Research, 2024 - Wiley Online Library
Interest in sustainability information, from investors, managers, researchers, and others, has
been expanding rapidly. We discuss recent advances and open questions related to …

The effect of human capital on stock price crash risk

Y Si, C Xia - Journal of Business Ethics, 2023 - Springer
This paper studies how the human capital embedded in rank-and-file employees affects
firms' stock price crash risk. Employing a unique setting in China where we measure human …

Mandatory corporate social responsibility disclosure and dividend payouts: evidence from a quasi‐natural experiment

X Ni, H Zhang - Accounting & Finance, 2019 - Wiley Online Library
Employing the enactment of a regulation that mandates a subset of firms to disclose their
corporate social responsibility (CSR) activities as a quasi‐natural experiment, we find that …

Corporate stakeholders and CEO-worker pay gap: evidence from CEO pay ratio disclosure

M Cheng, Y Zhang - Review of accounting studies, 2023 - Springer
Based on the recent SEC-mandated disclosures of CEO-worker pay ratios, we find that firms
significantly decrease (increase) their CEO-worker pay ratios when their prior pay ratios are …

Understanding the dynamics of capital structure, corporate governance, and corporate social responsibility in high-and low-leveraged US and Chinese firms

AN Mahmood, HM Arslan, ZI Younas, B Komal… - … Science and Pollution …, 2023 - Springer
Corporate social responsibility turned into a global sensation from the inception of the twenty-
first century in the corporate world and grabbed immense engrossment from all stakeholders …

Corporate social responsibility as a signaling technology

M Epure - Review of managerial science, 2022 - Springer
This study proposes a production framework in which capital, labor, and corporate social
responsibility (CSR) generate sales. Estimating a stochastic frontier on an international …

Workforce environment and audit fees: International evidence

XS Sun, A Habib, MBU Bhuiyan - Journal of Contemporary Accounting & …, 2020 - Elsevier
Using a dataset from 30 countries over the period from 2002 to 2017, we examine the effects
of auditing clients' workforce environment on audit fees as well as the role that national labor …

The disciplinary role of major corporate customers

J Chen, X Su, X Tian, B Xu, L Zuo - Available at SSRN 3588351, 2023 - papers.ssrn.com
We examine whether economic links with major corporate customers, an important group of
strong stakeholders, act as a deterrent to corporate misconduct. We find that firms with a …

Going political? Towards deliberative corporate governance

F Ferraro - Journal of Management and Governance, 2019 - Springer
Current challenges in corporate governance increasingly require a deeper appreciation for
the political nature of corporation, and a reflection on the assumptions behind dominant …