This study investigates whether private equity (PE) firms influence the tax practices of their portfolio firms. Prior research documents that PE firms create economic value in portfolio firms through effective governance, financial, and operational engineering. Given PE firms' focus on value...

The purpose of this paper is to answer the following question: are corporations responsible for protecting the environment? In order to answer this question, this paper addresses the following topics: major oil spills, corporate social responsibility, corporate social irresponsibility,...

This article was created on the basis of a research task at College of Polytechnics Jihlava (VsPJ) in the Czech Republic under the name "The Influence of Trust, Reputation and other Intangible Assets on Company Performance". The objective of this article is to compare and evaluate the...

We explore how powerful CEOs manage the tax aggressiveness (TAG) of their firms. The agency view suggests that CEOs invest in TAG to enhance their own private benefits. On the contrary, the stream of corporate social responsibility theories argues that CEOs avoid investment in TAG as, although a...

Purpose – The purpose of this paper is to explore how performance management practices are implicated in the exercise of power with particular reference to the ability of individual managers to balance between more or less institutionalized conceptions of performance while pursuing...

Purpose – The purpose of this paper is to empirically test legitimacy theory by comparing the corporate social responsibility (CSR) disclosures of tax aggressive corporations with those of non-tax aggressive corporations in Australia. Design/methodology/approach – A unique sample of 20...

Purpose – The purpose of this paper is to investigate the effects of attitudes toward the perceived importance of corporate ethics and social responsibility, and Machiavellianism, a general measure of the propensity for manipulative and deceitful behaviour, on tax professionals' willingness to...