Purpose This paper aims to investigate the economic consequence of the tax reductive strategy on stock price. The authors’ theory, empirically reinforced, suggests managerial tax aggressiveness endangers the corporation through a heightened risk in stock price crashing. Information opacity...

Purpose – Here, the paper aims to model major corporate characteristics associated with corporate social responsibility (CSR) reporting (in particular, its quality). Corporations in China are increasingly expected by the public and government to be more socially responsible. As such, it will...

Purpose: More and more executives of automobileindustry in China start to recognize the concept of green competitiveness recently. However, relatively less research attention has been devoted to the consideration of measurement. This paper aims to find empirical approach to quantify green...