Ethical issues have received growing attention recently, after corporate scandals and during the current economic crisis. Several initiatives have been adopted to restore confidence and trust in businesses, such as ethics codes. In addition, as a result of those scandals and financial frauds,...

This work aims to study the efficacy and effectiveness of Spanish police forces concerning major crimes—differentiating those against property, public safety, the person, and sexual liberty and indemnity—in the 2001–2006 period, using Data Envelopment Analysis (DEA). To study their...

Purpose: This paper addresses the role of corporate social responsibility (CSR) performance as a potential mechanism for reducing firms' likelihood of engaging in tax aggressiveness (TAG). The paper also contributes to the existing literature by addressing the moderating effect of national...

Purpose: The purpose of this paper is to verify if the characteristics of the board of directors (BD) affects the disclosure practices of corporate social responsibility (CSR). Two different population samples were used from the period 2008-2011: Brazilian listed companies and Spanish...