This paper documents the rise of corporate tax-base narrowing measures in the EU using a novel dataset covering both tax rate and tax base reforms implemented between 2014 and 2022. Our findings indicate a shift away from the 'cut rate - broaden base' approach, as governments increasingly align...

Multinational companies are increasingly under pressure to integrate decarbonisation into their business models as a sign of climate leadership and as a strategy for their long-term value. Institutional investors play a key role in this, both directly, by influencing the adoption of...

This paper investigates how firms' international linkages to Russia and Ukraine affected investors' expectations following the escalation of the Russian–Ukrainian war. For this, we perform an event study around the Russian invasion of Ukraine on February 24, 2022, finding that firms with...

This research paper explores the relationship between firm internationalisation and digital resource use. On the one hand, the modularity of digital resources and their applicability in different international contexts provide significant benefits to multinational companies. On the other hand,...