This study presents an analysis of publication patterns and major themes in research on
mergers and acquisitions in finance and accounting. We find that takeovers as mechanisms …

In this study, I review the empirical literature on the real effects of corporate taxation. I define
real effects broadly as firms' investment responses, corporate risk taking, capital structure …

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 …

How do US companies respond to incentives intended to encourage domestic
manufacturing? I study the Domestic Production Activities Deduction (DPAD), which was …

The development of low-level digital technology and communication technology such as
“huge wisdom moving cloud” has driven the rise of digital economy, and various fields of …

We examine how tax cuts that benefit some firms are related to the economic performance of
their direct competitors. Consistent with tax cuts decreasing the cost of initiating competitive …

This paper investigates how corporate tax changes affect workers' earnings. We use a
dataset of US worker-level W-2 filings matched with corporate tax returns and study the …

Sovereign wealth funds (SWFs) are government‐owned institutional investors pursuing
political and financial investment objectives. With $8 trillion in assets, SWFs are geopolitical …

This paper examines the impact of property rights protection on mergers and acquisitions
(M&As). To establish causality, we exploit the plausibly exogenous variation generated by …

Purpose This study aims to investigate the impact of venture capital (VC) involvement on
investment efficiency (IE) and its potential action mechanisms from the perspective of …