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This study investigates whether network ties via sharing the same individual auditor influences the diffusion of tax avoidance knowledge. We find that firms with greater connection to low-tax firms through audit partners have lower effective tax rates (ETRs), consistent with tax avoidance...
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From 1580, the Jesuits introduced European sciences to China―an autarkic civilization whose intelligentsia was … the Jesuits were expelled by the emperor of China in 1723. These findings indicate the importance of an environment open …
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. Business leaders and policymakers have expressed particular concern about this outcome in China, where multinational …&D offshoring in China appears to reduce knowledge flows to local firms, not increase them. First, following the literature, I use a … policymakers. Using insights obtained from field interviews, I argue that as multinationals expand R&D in China they also enhance …
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