We examine the impact of a city’s cultural diversity on a firm’s tax avoidance (TA). Our findings suggest that when a firm is located in a culturally diverse city, it exhibits less TA than a firm located in a less culturally diverse city. The findings are robust to alternative metrics of...

By proxying “awe culture” (i.e., reverence for life and ethical behavior) with regional induced abortion rates, we examine the impact of awe culture on corporate social responsibility (CSR) in a sample of Chinese firms. We find that firms located in areas with higher induced abortion rates...

We examine the impact of a chairperson having siblings on the corporate social responsibility (CSR) of a firm. The findings suggest that when a firm has a siblings-chairperson, the firm has a better CSR rating than a firm with a chairperson having no siblings. The conclusions are robust to a...