In the literature a negative relationship between debt and nondebt tax shields is predicted only for firms that have the same production technology (i.e., firms with perfectly correlated pretax output). In this paper the authors examine the relationship between production technology and...

Purpose: The purpose of this paper is to focus on business responses to the pandemic through an ethical lens and to make recommendations for future research in this unique environment. The Coronavirus Disease 2019 (COVID-19) pandemic presents many ethical implications for businesses’...