The primary objective of this paper is to study the relationship between voluntary earnings disclosures and a combined set of corporate governance attributes in France. We use binary logit models to check our hypotheses. The results indicate significant negative associations between voluntary...

Purpose – The purpose of this paper is to develop and test a conceptual model of bank performance. Design/methodology/approach – The papers build a system of causal relationships between market structure, strategic choice and bank performance using the path analysis method. The sample...

This paper provides new evidence on the relationship between corporate tax avoidance, and investment inefficiency. Based on a sample of 82,487 firm-year observations across 38 countries, we find that tax avoidance is positively associated with inefficient investments. Particularly, the positive...