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Does CEO early-life famine experience affect corporate tax avoidance? : evidence from China

Tan, Qingmei; Ling, Yuzhu; Yang, Baochen; Geng, Peixuan - In: Research in international business and finance 66 (2023), pp. 1-25

Persistent link: https://www.econbiz.de/10014460242

Tax avoidance as an unintended consequence of environmental regulation : evidence from the EU ETS

Compagnie, Vincent; Struyfs, Kristof; Torsin, Wouter - In: The journal of corporate finance : contracting, … 82 (2023), pp. 1-26

Persistent link: https://www.econbiz.de/10014434972

Coronavirus disease 2019

Athira, A.; Ramesh, Vishnu K. - In: International business review : the official journal of … 32 (2023) 4, pp. 1-21

Persistent link: https://www.econbiz.de/10014373671

COVID-19 and its impact on VAT gap in the EU : lessons from and for Poland

Szewczyk, Rafal M. - In: European research studies 24 (2021) 3, pp. 655-666

Persistent link: https://www.econbiz.de/10012666329

The impact of the COVID-19 pandemic on corporate tax avoidance : evidence from S&P 500 firms

Kobbi-Fakhfakh, Sameh; Bougacha, Fatma - In: Journal of financial reporting & accounting : JFRA 21 (2023) 4, pp. 847-866

Persistent link: https://www.econbiz.de/10014381026

Financial distress, outside directors and corporate tax aggressiveness spanning the global financial crisis : an empirical analysis

Richardson, Grant; Lanis, Roman; Taylor, Grantley - In: Journal of banking & finance 52 (2015), pp. 112-129

Persistent link: https://www.econbiz.de/10011377342

The effect of financial distress and earnings management on tax aggressiveness with corporate governance as the moderating variable

Nugroho, Ratih Pujirahayu; T., Sutrisno; Mardiati, Endang - 2020

Persistent link: https://www.econbiz.de/10012592136

Determinants of the economic vulnerability of businesses to pandemics and similar events

Tisdell, Clement A. - In: Journal of risk and financial management : JRFM 14 (2021) 11, pp. 1-13

After providing a general overview of factors that make businesses economically vulnerable to pandemics (such as COVID-19), this article identifies specific elements that increase the vulnerability of businesses to pandemics. These specifics include the extent to which the demand for their...

Persistent link: https://www.econbiz.de/10012795378

The impact of Covid-19 on small business owners : evidence of early-stage losses from the April 2020 Current Population Survey

Fairlie, Robert W. - 2020

Persistent link: https://www.econbiz.de/10012225458

The impact of COVID-19 on small business owners : evidence of early-stage losses from the April 2020 Current Population Survey

Fairlie, Robert W. - 2020

Social distancing restrictions and demand shifts from COVID-19 are expected to shutter many small businesses, but there is very little early evidence on impacts. This paper provides the first analysis of impacts of the pandemic on the number of active small businesses in the United States using...

Persistent link: https://www.econbiz.de/10012228573