Purpose: The current study aims to achieve two targets. First, examine empirically that whether corporate managers use tax avoidance to influence short-term profitability? Second, investigate the impact of tax avoidance on the value of firms. The tax accounts provide the...

This paper aims to measure the positive (Expectations) and negative (Fears) investor sentiment about the ongoing economic conditions and analyze both sentiments for changes in stock market returns. Following the method proposed by Da et al. (2014), this study estimates the investor’s economic...

Developing countries are dealing simultaneously with environmental issues and trade deficits. The main objective of this study is to investigate the role of renewable energy consumption (REC), foreign direct investment (FDI), and financial development (FD) in promoting trade (imports and...

This study investigates the impact of economic policy uncertainty (EPU) on foreign remittances and whether it affects them symmetrically or asymmetrically. The ARDL model is employed to examine the short-run and long-run symmetric impact of EPU on foreign remittances, while the NARDL model is...

Tax avoidance and evasion are major problems in Pakistan. The study attempts to provide information to investors and regulatory authorities of Pakistan about tax avoidance and its consequences. Book Effective Tax Rate (BETR) and Cash Effective Tax Rate (CETR) are used to measure tax avoidance....