The relationship between the effective management of supply chains and overall organizational success is not fully explained in the literature. The differences in the effectiveness of supply chains as well as the corporate social responsibility (CSR) of supply chain companies in North America,...

While financial statements are the primary source of information about a firm, they tend to be under earnings management practices, namely to avoid paying tax. Therefore, we aim to examine whether taxes still affect earning persistence in an era of prevalent digital information. For that...