Taxes represent a significant expense for many companies, prompting a strong incentive to minimize tax liabilities through strategies known as tax avoidance. This research explores the impact of tax avoidance and tax risk disclosure on the cost of debt among companies listed on the Iraqi Stock...

To understand how telework is perceived among occupational groups with different work tasks within the same company, this qualitative study aimed to explore how managers and employees experience telework in relation to well-being, individual performance, and the work environment. This...

Positive mental health in individuals' lives and happiness at work have been growing concerns for organizations. This web-based cross-sectional study aimed to understand these two factors and their interrelationship in a population of workers. Data were collected with an e-questionnaire from...

This study investigates how strategic interactions between corporate tax planning and tax enforcement are affected by two policy instruments: strengthening tax enforcement by increasing the number of specialized enforcement staff and improving tax audit technologies. I employ an economic model...

At a time when numerous organisations are urging a return to the office while many employees prefer to continue teleworking, it is crucial to ascertain the optimal level of telework intensity. In the present study, we determine this ideal level with respect to self-rated employee attitudes,...

The use of flexible work arrangements (e.g., remote, hybrid) has spread during the pandemic and cumulative studies provide mixed findings on the positive vs. negative consequences of these working methods for employees and organizations. The present study examined the potentially curvilinear...

This paper examines the relationship between flexible working arrangements (FWA) and workers' affective well-being (AWB), using data from the American Time-Use Survey (ATUS) and the Occupational Information Network (O*NET). We analyze differences in workers' emotional experiences during paid...