This study focuses on the evaluation of CSR performance by reviewing and comparing several major Measurements of Social Performances (MSPs) in developed countries and mainland China based on their merits and concerns. Most importantly, this study advocates the use of a quantitative measurement...

In this study, we examine international differences in firms' cost of equity capital around the world. Specifically, we investigate whether the effectiveness of labor protection regulations is systematically related to firms' cost of equity capital and how the presence of controlling...

This paper addresses interrelation of corporate governance mechanism and income-increasing earnings management from a banking perspective. Specifically, it investigates the impact of Hong Kong Corporate Governance Code (measured by board and audit committee characteristics) on earnings...

The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views...

The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views...