Prior research indicates that social capital constrains opportunistic behavior and facilitates cooperation in bilateral relationships (Coleman 1988; Guiso 2010). We hypothesize that firms conducting business with high social capital customers are perceived by their banks as having lower supply chain...

In 2011, the largest banks were designated as Global Systemically Important Banks (GSIBs) by the Financial Stability Board. While these banks face closer supervision and additional constraints, they also benefit from an implicit guarantee from their governments. The changed environment for these...

We first review the recent research published in the Journal of International Accounting Research (JIAR) on the influence of international institutions on accounting practices and follow it with a discussion of the literature studying the influence of institutions on tax avoidance and tax...