In this paper, based on the incomplete contract perspective, we select the implementation of the Electronic Commerce Law of the People's Republic of China as a quasi-natural experiment to study the tax compliance incentive effects of platform firms. Our study finds that the Chinese experience...

The relationship between corporate governance and managerial choices for value creation is a topic of continuing interest for researchers. One of most significant managerial decisions that affect value is Discretionary Earnings Management (DEM) which is the judgmental adjustments in firm's...

A Sociological approach is used to analyze incidences of extreme opportunism in financial markets. Through an analysis of arguably the most widely publicized "rogue" trader events in recent history, a determination is made of the validity of explaining these events as aberrations, attributable...

Purpose: The purpose of this paper is understand how the different styles of sponsor management influence the prioritization of projects. Design/methodology/approach: The empiric analysis used in-depth interviews with 11 executives as method for data collection and qualitative content analysis...

Brand is considered a valuable asset that a business wants to create and maintain growth throughout its business cycle. This paper examines the impact of corporate brand equity on employees' opportunistic behavior. The paper uses quantitative research methods, through linear SEM (Structural...