Our study analyzes the relationship between public disclosure of group structures in Exhibit 21 and international tax avoidance of U.S. multinational firms. Several U.S. multinational enterprises have removed a substantial number of foreign subsidiaries from their Exhibit 21 since 2010. Our...

In 2002, thirty-four chief executives of the world’s largest multinational corporations signed a document during the World Economic Forum (WEF) entitled, ‘Global Corporate Citizenship: The Leadership Challenge for CEOs and Boards’. These included Coca-Cola, Deutsche Bank, Diageo, Merck &...

This paper examines the reliance on ESG metrics in executive compensation contracts. In our sample of international publicly traded firms, a rapidly growing fraction incorporate ESG metrics in the compensation schemes of their top executives. Our analysis links the reliance on these metrics to...

Global leading and leadership are two of the most relevant topics in contemporary management literature, as shown by the scientific interest and the number of papers that reflect this topic from several different points of view. This paper's purpose was to review the current research and papers...