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2. Eco-Innovation and Earnings Management: Unveiling the Moderating Effects of Financial Constraints and Opacity in FTSE All-Share Firms. (2025). Sastroredjo, Probowo Erawan ; Ausloos, Marcel ; Khrennikova, Polina.
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3. Does the ESG disclosure quality affect financial performance: Empirical evidence from Chinese energy-listed companies. (2025). Wang, Meixia ; Liu, LI ; Liang, Tongxin.
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4. The value of digital government transformation: Evidence from R&D subsidy efficiency in China. (2025). Liu, Xiaoyuan ; Hu, Shiyang ; Wu, Shangrui ; Wang, Deli.
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5. Assessing Firm ESG Performance Through Corporate Survival: The Moderating Role of Firm Size. (2025). Falini, Alberto ; Carini, Cristian ; Postiglione, Massimo.
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6. ESG and customer stability: a perspective based on external and internal supervision and reputation mechanisms. (2024). Li, Yukun ; Lin, Weifen ; Wang, Hui ; Xu, Hong.
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7. Digitalization of tax administration and its impact on corporate ESG performance. (2024). Piao, Tianyu ; Shi, Hongyan ; Hai, Benlu ; Dou, Zhaoheng.
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   RePEc:eee:finlet:v:68:y:2024:i:c:s1544612324008213.

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8. Tax reduction incentive and corporate financialization. (2024). Qin, Xiaoli ; Wang, Jingzheng.
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9. Supply chain digitalization and corporate ESG performance. (2024). Leng, Xin ; Chen, Siqian ; Luo, Kun.
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1. CFO social networks and corporation taxation. (2025). Zhou, Zejiang ; Xu, Xin ; Wu, Qiang ; Fang, Ming.
   In: Journal of Financial Stability.
   RePEc:eee:finsta:v:78:y:2025:i:c:s1572308925000348.

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2. To the best of both worlds: Firms nationalism and corporate tax. (2025). Wang, Zhi ; Li, Shiyuan.
   In: Economics Letters.
   RePEc:eee:ecolet:v:247:y:2025:i:c:s0165176524005780.

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3. Local gambling preferences and corporate tax avoidance: Evidence from China. (2024). Gong, Xiaoyun ; Quan, Xiaofeng ; Yin, Hongying.
   In: International Journal of Finance & Economics.
   RePEc:wly:ijfiec:v:29:y:2024:i:3:p:3413-3443.

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4. Corporate digital transformation and tax avoidance: evidence from China. (2024). Jin, Wei ; Chen, Meian ; Zhao, KE.
   In: Pacific-Basin Finance Journal.
   RePEc:eee:pacfin:v:85:y:2024:i:c:s0927538x24001513.

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5. Does ESG performance affect corporate tax avoidance? Evidence from China. (2024). Hu, Wenjie ; Jiang, Pengcheng.
   In: Finance Research Letters.
   RePEc:eee:finlet:v:61:y:2024:i:c:s1544612324000862.

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6. Are female directors more inclined to avoid risks?. (2024). Wang, Zhenjie ; Yang, YI ; Zhang, Jiewei.
   In: International Review of Financial Analysis.
   RePEc:eee:finana:v:92:y:2024:i:c:s1057521924000449.

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7. Accrual and real earnings management by rumored takeover targets. (2024). Khadivar, Hamed ; Davis, Frederick.
   In: International Review of Financial Analysis.
   RePEc:eee:finana:v:92:y:2024:i:c:s1057521924000371.

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8. Creative corporate culture and corporate tax avoidance. (2024). Hasan, Tahseen ; Wu, Qiang ; John, Kose ; Teng, Haimeng.
   In: The British Accounting Review.
   RePEc:eee:bracre:v:56:y:2024:i:3:s0890838923000562.

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9. Performance shortfall, institutional logic and firms’ tax avoidance. (2023). Zhong, XI ; Ren, Liuyang.
   In: Eurasian Business Review.
   RePEc:spr:eurasi:v:13:y:2023:i:4:d:10.1007_s40821-023-00242-7.

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10. Do common institutional owners activisms deter tax avoidance? Evidence from an emerging economy. (2023). Jijo, P J ; Athira, A.
    In: Pacific-Basin Finance Journal.
    RePEc:eee:pacfin:v:80:y:2023:i:c:s0927538x23001610.

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11. Does headquarters location matter in corporate tax avoidance?. (2023). Mitra, Santanu ; Hossain, Mahmud.
    In: Journal of Financial Stability.
    RePEc:eee:finsta:v:64:y:2023:i:c:s1572308923000062.

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12. Financial market opening and corporate tax avoidance: Evidence from staggered quasi-natural experiments. (2023). Chen, Yunsen ; Ni, Xiaoran ; Li, Xiao ; Huang, Jianqiao.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:54:y:2023:i:c:s1544612323001435.

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13. Does labor unemployment insurance affect corporate tax aggressiveness?. (2023). devos, erik ; Rahman, Shofiqur.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:90:y:2023:i:c:s1057521923004337.

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14. Hitting the jackpot in corporate tax strategy: A perspective on gambling preferences. (2023). Yu, Junli ; Zuo, Jingjing ; Lei, Guangyong ; Qiu, Baoyin.
    In: Economic Modelling.
    RePEc:eee:ecmode:v:125:y:2023:i:c:s0264999323001451.

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15. The governance role of lender monitoring: Evidence from Borrowers tax planning. (2023). Xie, Feixue ; Shao, Pei ; Huang, Jianning ; Zhou, Fuzhao.
    In: Advances in accounting.
    RePEc:eee:advacc:v:63:y:2023:i:c:s088261102300038x.

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16. Chief Audit Executive as Supervisory Board Member and Executive Compensation Contracts. (2023). Sun, Xiaojie Christine ; Lyu, Meng ; Wang, Bing.
    In: Abacus.
    RePEc:bla:abacus:v:59:y:2023:i:1:p:258-299.

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17. The Interaction Between Suppliers and Fraudulent Customer Firms: Evidence from Trade Credit Financing of Chinese Listed Firms. (2022). Huang, Xin ; Wu, Sirui ; Tian, Haowen ; Gong, Guangming.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:179:y:2022:i:2:d:10.1007_s10551-021-04832-1.

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18. Do local and non-local retail investor attention impact stock returns differently?. (2022). Li, Yiou ; Yuan, Ying ; Fan, Xiaoqian.
    In: Pacific-Basin Finance Journal.
    RePEc:eee:pacfin:v:74:y:2022:i:c:s0927538x22001020.

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19. Taxes and declared profits: Evidence from gold mines in Africa. (2022). Zanaj, Skerdilajda ; Bourgain, Arnaud ; Bertinelli, Luisito.
    In: Resources Policy.
    RePEc:eee:jrpoli:v:78:y:2022:i:c:s0301420722002720.

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20. The effect of shareholder-debtholder conflicts on corporate tax aggressiveness: Evidence from dual holders. (2022). Wang, Ying ; Wu, Qiang ; Teng, Haimeng ; Francis, Bill.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:138:y:2022:i:c:s0378426622000115.

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21. Firm-level political sentiment and corporate tax avoidance. (2022). Zhang, Zehua ; Liu, YI ; Zhao, Ran ; Jin, Justin.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:84:y:2022:i:c:s1057521922003088.

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22. Innovation and Corporate Tax Planning: The Distinct Effects of Patents and R&D. (2021). Wu, Qiang ; Guo, Peng ; Agnes, C S ; Weng, Chiahsiang.
    In: Contemporary Accounting Research.
    RePEc:wly:coacre:v:38:y:2021:i:1:p:621-653.

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23. Goodwill Impairment, Securities Analysts, and Information Transparency. (2021). Tang, Qingquan ; Han, Hongwen.
    In: European Accounting Review.
    RePEc:taf:euract:v:30:y:2021:i:4:p:767-799.

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24. The effects of analysts’ tax expense forecast accuracy on corporate tax avoidance: An international analysis. (2021). Ji, YE.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:17:y:2021:i:2:s1815566921000011.

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25. Do analysts’ forecast properties deter suboptimal labor investment decisions? Evidence from Regulation Fair Disclosure. (2021). Sualihu, Mohammed Aminu ; Yusoff, Iliyas ; Yawson, Alfred.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:69:y:2021:i:c:s0929119921001164.

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26. Securities litigation and corporate tax avoidance. (2021). Yang, Rong ; Arena, Matteo P ; Wang, Bin.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:66:y:2021:i:c:s0929119919300914.

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27. Analyst Coverage Overlaps and Interfirm Information Spillovers. (2021). Martens, Tim ; Sextroh, Christoph J.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:59:y:2021:i:4:p:1425-1480.

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28. On the determinants and effects of corporate tax transparency: Review of an emerging literature. (2020). Vay, Heiko ; Spengel, Christoph ; Muller, Raphael.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:20063.

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29. The impact of corporate tax avoidance on analyst coverage and forecasts. (2020). He, Guanming ; Taffler, Richard ; Ren, Helen Mengbing.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:54:y:2020:i:2:d:10.1007_s11156-019-00795-7.

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30. Short selling and corporate tax avoidance: Insights from a financial constraint view. (2020). Ni, Xiaoran ; Luo, Jinbo ; Tian, Gary Gang.
    In: Pacific-Basin Finance Journal.
    RePEc:eee:pacfin:v:61:y:2020:i:c:s0927538x20300019.

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31. Do firms using real earnings management care about taxes? Evidence from a high book-tax conformity country. (2020). Jewartowski, Tomasz ; Kadoski, Micha.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:35:y:2020:i:c:s1544612319307391.

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32. The impact of corporate governance on corporate tax avoidance—A literature review. (2019). Velte, Patrick ; Kovermann, Jost.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:36:y:2019:i:c:6.

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33. Does Analyst Coverage Enhance Firms’ Corporate Social Performance? Evidence from Korea. (2018). Shin, Sang-Yi ; Chun, Hong-Min.
    In: Sustainability.
    RePEc:gam:jsusta:v:10:y:2018:i:7:p:2561-:d:159246.

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34. CORPORATE TAX AVOIDANCE AND EX ANTE EQUITY COST OF CAPITAL IN EUROPE. (2017). Barros, Victor ; Pulido, Matilde .
    In: Portuguese Journal of Management Studies.
    RePEc:pjm:journl:v:xxii:y:2017:i:1:p:51-74.

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35. How does analysts forecast quality relate to corporate investment efficiency?. (2017). Chen, Tao ; Zhang, Yuanyuan ; Xie, Lingmin.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:43:y:2017:i:c:p:217-240.

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