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 …

Managers are central to corporate decision-making and face the challenge of balancing
short-term market pressures with long-term value creation, including environmental, social …

Promoting firms' eco-innovation through environmental regulation is of great significance to
the sustainable development of China's economy. Based on the Porter Hypothesis, this …

In this study, we investigate the relationship between tax avoidance and earnings
management in the largest five European Union economies by using artificial neural …

Our study aims to analyze the current state of, and avenues for, future studies into the tax risk
literature. The construct of the corporate tax risk (tax uncertainty) has increasingly begun to …

Objetivo e Método: o objetivo deste artigo é revisar os estudos internacionais e no Brasil
sobre a agressividade tributária, esta entendida como o comportamento de tentar evitar ou …

Different local governments engage in strategic interactions when they compete for
resources to promote regional economic development under the background of 'political …

Using tournament theory and agency theory, our research analyzes the different effects of
internal and external tournament incentives on corporate financial misconduct and the …

Prior literature has reported mixed results on whether corporate social responsibility (CSR)
activities are associated with more or less tax avoidance. These past results may be …

I examine the impact of pay disparity between the chief executive officer (CEO) and the next
layer of executives in the top management team (TMT) on earnings management through …