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 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 …

Firms headquartered in more corrupt US environments (states) provide higher payouts to
their shareholders. Our results are robust to, for example propensity score matching …

We study whether, and more importantly, through what mechanisms, quasi-indexers affect
portfolio firms' tax planning by employing the discontinuity in quasi-indexer ownership …

We implement a regression discontinuity design to examine the effect of institutional
ownership on tax avoidance. Positive shocks to institutional ownership around Russell index …

This paper examines how analyst coverage affects firms' engagement in corporate social
responsibility (CSR). Using data on Chinese listed companies from 2010 to 2017, we find …

Exploiting two quasi-natural experiments, we find that firms increase emissions of toxic
pollution following decreases in analyst coverage. The effects are stronger for firms with low …

Purpose The purpose of this paper is to investigate the effects of corporate governance
mechanisms, namely, board of directors and auditors, on tax aggressiveness in Italian …

ABSTRACT I study the effect of the implementation of the SEC's EDGAR system on
information asymmetry among investors. The SEC adopted EDGAR to decrease acquisition …

We examine how exogenous changes in analyst coverage influence (1) the likelihood that
managers will voluntarily disclose customized (non-GAAP) performance metrics and (2) the …