This study examines corporate tax aggressiveness captured by agency problem type 3. The results show that there are negative relations between corporate governance and tax aggressiveness. The findings provide evidence of agency conflicts between companies and tax authorities. A corporate...

This study aims to expand this research by analyzing the mediating role of green investment in the influence of political connections on carbon information disclosure. The novelty of this study is the mediation model, which refers to a combination of upper echelons theory and stakeholder theory....

Purpose: The purpose of this study is to investigate the relationship between workplace learning and organizational commitment with the mediating role of cross-cultural adjustment and the moderating role of supervisor trust for the case of foreign workers in a new cultural setting....