We examine the impact of a city’s cultural diversity on a firm’s tax avoidance (TA). Our findings suggest that when a firm is located in a culturally diverse city, it exhibits less TA than a firm located in a less culturally diverse city. The findings are robust to alternative metrics of...

Purpose: This study aims to build an integrative framework for explaining society's information access disparity, which takes both structure and agency as well as their interactions into consideration. Design/methodology/approach: It adopts a qualitative survey design. It collects data on the...

Under the condition of market economy, market competition has shown unprecedented pressure on agricultural producers with family as a production unit. Agricultural producers are at a relatively weak position. Agricultural production having the characteristics of small scale can hardly adapt to...