Supply chain finance (SCF) has attracted considerable attention being an innovative business model that allows firms, especially small- and medium-sized enterprises (SMEs), to convert illiquid assets into cash without incurring additional liabilities. However, its effects on SME performance and...

We examine how business strategic alignment between supply chain partners affects tax avoidance of suppliers with pure versus hybrid business strategies. Strategic alignment fosters mutual trust and facilitates the diffusion of tax knowledge between trading partners and their cooperation in tax...