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Inventory control aims to meet customer demands at a given service level while minimizing cost. As a result of market volatility, customer demand is generally changing, and ignoring this uncertainty could lead to under or over-estimation of inventories resulting in shortages or inefficiencies....
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Demand forecasting is an important aspect in supply chain management that could contribute to enhancing the profit and increasing the efficiency by aligning the supply channels with anticipated demand. In the retail industry, customers and their needs are diverse making demand forecasting a...
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This paper examines whether ties to politicians by corporate boards of directors weaken the effectiveness of tax authorities in constraining tax avoidance in China. We use a unique dataset to measure geographic time-variant tax enforcement, including the probability of income tax audit, the...
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We investigate the association between tax avoidance and offshore activities using a new text-based measure for offshore activities based on Hoberg and Moon (2017, 2019). Our evidence shows that although providing cross-border tax avoidance opportunities, offshore activities reduce the marginal...
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Cloud computing is an approach to access the virtualized resources based on an integrated system. Flexibility, scalability, high accessibility, and cost-effectiveness are some features of this system. These advantages have caused a favorable reception of different cloud computing services, such...
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