Social network analysis (SNA) examines whether interactions between individuals, teams,
and organizations result in network structures and patterns that can explain important …

Increasingly drastic governmental efforts in reducing environmental footprints in face of
rising abnormal climate events have urged firms to redirect their strategy to withstand climate …

The goal of this systematic literature review is to provide a detailed understanding of the
determinants and consequences of clawback provisions in management compensation …

Using a large sample of US data, we examine the relationship between asset redeployability
and corporate tax avoidance. We also examine the extent to which asset redeployability …

Purpose The objective of this paper is to review the use of the fog index in accounting
research. Design/methodology/approach This paper uses a systematic literature review …

We examine the relation between voluntary clawback adoptions in the US and firms'
propensity to issue earnings forecasts and the frequency of such forecasts. We find that …

This research examines spillover effects of tax avoidance on peers' firm value using the
setting of the European Commission's state aid investigations of private letter rulings. We …

This study investigates whether expected economic growth is associated with investment in
corporate tax planning. We predict that higher expected economic growth increases the net …

An asymmetric payoff function exists in CEO compensation: the sensitivity between CEO
cash compensation and negative stock returns is higher than that to positive stock returns …

To help companies comply with the certification requirements under Section 302 of SOX, the
SEC recommends issuers form a disclosure committee. In this study, we examine the effects …