This paper explores the role of language (tone and readability) in financial disclosures in detecting a firm …'s likelihood of violating the FCPA. Matching FCPA violators with a control sample of non-violators, we examine whether the tone and … the management of FCPA violators uses more negative, uncertain, litigious, and complex language when disclosing financials …

This paper investigates the empirical relationship between language structures and prevalent tax avoidance practices … corruption and public governance modulate this relationship. This study uses a cross-country analysis of 33 sample countries. The … that low levels of corruption and strong public governance played a role in suppressing high conforming tax avoidance …