Purpose - This paper aims to examine how bank stress tests affect bank tax planning. Design/methodology/approach - The study uses US bank stress test bank size thresholds and a regression discontinuity design to investigate the effect of the Dodd-Frank Act and the instituted bank stress tests on...

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...