Research question/issue: How does corporate governance affect corporate tax avoidance?Research findings/insights: Applying a stakeholder-oriented view, we find that various aspects of corporate governance institutions, such as management compensation, board characteristics, ownership structure,...

This article is a literature review that covers quantitative empirical research on the association between corporate social responsibility and corporate tax avoidance. We conduct a structured literature review and evaluate the empirical-quantitative results with regard to the CSR-tax avoidance...

On average, firms’ going public severely underperform compared to the market, a phenomenon which is widely known in the literature as IPO underperformance. Though there is no generally accepted theory on the reasons, information asymmetries and the scarcity of information on the issuers is...