This paper investigates the relationship between taxation and firm performance in developing countries. Taking firm-level data from the World Bank Enterprise Surveys (WBES) and tax data from the Government Revenue Dataset (ICTD/UNU-WIDER), our results suggest that tax revenue benefits to firm...

Considering the market imperfection theory, this study analyses the performance of Pakistani business groups using a data set of 253 firms from 2003-2012. We find that group affiliation plays a significant role in firm performance due to the group's ability to better cope with inefficiencies and...

The purpose of this research is to determine the impact of intellectual capital on the financial performance of power and energy companies in Sri Lanka adopting key dimensions; human capital efficiency, structural capital efficiency, relational capital efficiency, and capital employed...