This study examines the link between effective tax rates (ETR) and political connections in developing economies. The political connections explanation is informed by the observation that developing economies tend to be relationship-based rather than market-based capitalisms. Two proxies of...

This article highlights the importance and complexity of creating cultural assets (e.g. corporate norms, shared perceptions) in a global economy. We examine the relationship of the business environment and the gender subcultures on social‐related information technology (IT) issues by comparing...

Purpose: The purpose of this paper is to explore the relationship between public governance quality and tax compliance behavior in developing countries in terms of what transpires between governments and citizens, leading the later to pay or to abstain from paying tax. The study argues that...

Purpose: This paper aims to exploit the varying level of responses to the carbon disclosure project (CDP) to assess the economic consequences of carbon emission disclosure by disclosure level. Economic theory suggests that increased disclosures by a firm should lower the information asymmetry...