Abstract Research Question/Issue We argue that findings regarding litigation risk in the
United States are not applicable in the Chinese context because Chinese firms are more …

We analyze the influence of political connections on tax avoidance and the moderating role
of corporate governance on the relationship between political connections and tax …

The fourth industrial revolution has arrived; however, this industrial revolution is unlike those
witnessed in the past. Equal opportunity and growth have been replaced by the 21st century …

Purpose The purpose of this research is to investigate how the negative effect of litigation
risk on firm performance could be controlled through the channel of voluntary disclosure and …

ABSTRACT Using 2003–2018 data from China, this study analyzes the effect of absence of
controlling shareholders on litigation risk. The results show that companies without …

Esta pesquisa foi motivada pela discussão acerca dos riscos que envolvem o trabalho da
auditoria independente e que ameaçam a independência do auditor e a qualidade da …

This study examines the impact of tax litigation on the accuracy of earnings forecasts for
Brazilian publicly traded companies. Using a panel data model with fixed effects validated …

Abstract United Technologies and Raytheon close $135 billion merger, Broadcom acquires
VMWare for $69 billion, AMD acquires Xilinx for $49 billion, IBM acquires RedHat for $34 …

This study investigates the impact of tax litigation on the performance of Brazilian companies
listed on B3, Brazil's primary stock exchange. Brazil's complex tax environment …

Purpose: The objective of the study was to investigate the impact of tax litigation on company
profit forecast errors. Methodology: The study sample is made up of 153 publicly traded …