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This paper aims to examine the influence of the International Financial Reporting Standards (IFRS) adoption on corporate tax avoidance (CTA). In addition, this study aims to explore whether family ownership moderates the impact of IFRS adoption on CTA.

The authors used a sample of 1,856 firms from various countries around the world, covering the period between 2010 and 2022. To estimate the proposed econometric models, the authors applied both fixed and random effects regression methods.

The present findings show that IFRS adoption has a negative impact on CTA, as measured by the effective tax rate and book-tax differences. This negative impact is more pronounced in “common law” countries than in “civil law countries.” Additionally, the authors found that family ownership plays a moderating role by positively affecting the impact of IFRS adoption on CTA.

The findings have practical, regulatory and academic implications for fostering accountability and fairness in taxation. This study suggests that implementing IFRS reduces tax avoidance and emphasizes the need for firms to evaluate the implications of IFRS adoption on their tax-planning strategies. It highlights the importance of aligning financial reporting practices with international standards to enhance transparency and minimize tax avoidance opportunities. The differential impact of IFRS adoption between “common law” and “civil law” countries underscores the role of legal and regulatory frameworks. In addition, family ownership plays a significant role in shaping tax-planning strategies. From an academic perspective, this research provides a foundation for further exploration into the relationship between IFRS adoption and tax avoidance.

The existing literature has predominantly concentrated on examining the effect of IFRS adoption on CTA, and the empirical findings have been inconsistent. This study introduces a novel perspective by considering the moderating influence of family ownership in determining the impact of IFRS adoption on CTA.

Research on the organizational ramifications of chief executive officer (CEO) greed remains scarce. This study intends to fill this gap by examining the impact of CEO greed on an important yet risky corporate strategy, corporate tax avoidance (CTA). Drawing on upper echelons theory, the authors argue that greedier CEOs tend to engage in more CTA. The relationship is weaker when CEOs experienced economic recessions in their early career and stronger when CEOs are endowed with equity ownership of their respective firms.

The authors test the hypotheses with data from US public firms from 1997 to 2008 and employ the ordinary least square regression analysis to analyze the hypothesized relationships. The authors also test the robustness of the results by performing the two-stage least square regression and propensity score matching analyses.

The findings lend broad support to all the hypotheses. The authors find that greedier CEOs tend to engage in more CTA by paying lower corporate taxes. The impact of greed on CTA is attenuated when CEOs are recession CEOs and is exacerbated when CEOs own large numbers of firm shares.

This paper contributes to the upper echelons research by investigating a novel executive personal characteristic, greed, and its negative impact on an important organizational outcome. This paper also contributes to the growing tax research that recognizes the important role executives play in shaping corporate tax strategies.

This research aims to discover the relationship between social media usage (SMU) and the critical thinking ability (CTA) of university students, and to answer the question that whether social media dependence (SMD) affects the development of CTA, and thus providing a reference for the social media access strategy of academic libraries from the perspective of media information literacy.

The research data were collected via 300 valid questionnaires whose respondents are students from three universities in China. Multistage stratified cluster sampling method was used to select the respondents, which guarantees statistical representativeness. A pre-test was conducted to ensure the validity of the questionnaire.

It is shown that the total score of CTA and the six sub-dimensions are significantly positively correlated with SMU, but strongly negatively correlated with SMD. Based on the mediating effect testing, it is discovered that the degree of SMD can affect the promoting relations between the usage intensity of social media (UISM) and CTA. Clearly, SMU is a double-edged sword. While it narrows the digital gap in terms of accessibility, it widens the digital gap in terms of usage.

The differences in SMU have a significant impact on the development of CTA of university students. This inspires us to consider the ability of “using social media in a balanced way” as an important evaluation and training direction when inquiring media literacy. As social media is becoming a critical channel in cultivating individual's thinking skills, it is highly suggested that the amount of time spent on reading fragmented information on the internet should be controlled.

There is a need for considerable attention on the adoption of cleaner technologies (CT) by firms for climate proactivity for developing countries such as India. Literature survey suggests that government, market and civil society are the key drivers of CT adoption (CTA) in developing countries. The purpose of this paper is to investigate the mediating and moderating role of the government in CTA for climate proactivity.

The data collected from a survey of Indian firms were analyzed through exploratory factor analysis and multiple regression analysis to examine the mediating and moderating role of the government.

The empirical outcome was compared with the current government policies to summarize the research findings.

There is scope of future research to examine the moderating and mediating role of market and civil society in CTA for climate proactivity.

The study will provide significant insight into various stakeholders associated with the CTA such as government, technology manufacturers, marketing community, environmental professionals and associated researchers. The research model will be useful for policymakers, managers and researchers for understanding CTA in the Indian context.

The output model will be useful for the government to formulate forward-looking strategies toward the adoption of CT by industries for climate proactivity.

Unlike previous studies in which the government was recognized as a key driver of CTA, this study makes an attempt to test the moderating/mediating role of government in CTA in India. The findings of the study are supported by adequate empirical evidence.

This study aims to examine the relationship between integrated reporting (IR) quality and corporate tax avoidance (CTA). IR is an emerging reporting mechanism, while CTA practices are considered a hindrance to inclusive and sustainable growth. The study also assesses the moderating role of firm complexity on the IR-CTA relationship. Additionally, this study also envisages that CTA practices are not static. Hence, it also analyses the IR-CTA relationship across different intensity levels of CTA practices. The study focusses on listed companies in South Africa, the only country that has mandated IR practice so far.

Ordinary least square and quantile regressions are used to analyse archival and content analysis data for firms listed on the Johannesburg Stock Exchange from 2011 to 2017.

This study finds that IR quality negatively associates firms CTA practices. It further concludes that although firms’ transparency level increases due to IR quality, firm complexity reduces the significant negative relationship between IR and CTA practices. The findings also indicate that the IR-CTA relationship is not constant but instead differs across the CTA quantiles. At aggressive levels of CTA, no relationship is established between IR quality and firms’ CTA practices.

The findings provide a useful and more detailed description of the relationship between information quality and CTA practice, focussing on IR, an emerging reporting mechanism that is considered innovative and transparent.

Considering the IR-CTA relationship found in this study, IR quality implementation may indirectly contribute to attaining sustainable development goals by reducing CTA practices.

This study examines the relationship between reporting quality and firms’ CTA practices from the perspectives of an emerging reporting mechanism, with a focus on South Africa, the only country that has mandated IR practice. Furthermore, the distributional mean effects of IR quality on firms’ CTA practices explored in this study extend beyond the usual IR-CTA relationship.

This study provides new insights into the relationship between the heterogeneity of institutional investors (IIs) and corporate tax avoidance (CTA). It also investigates whether family ownership moderates this relationship.

Based on a sample of 200 French-listed firms from 2008 to 2017, we use the generalized method of moment (GMM) estimator proposed by Arellano and Bover (1995) and developed by Blundell and Bond (1998) to address endogeneity and omitted variable concerns.

The results show that passive IIs are associated with an increase in the level of tax avoidance. However, active ones significantly decrease the levels of tax avoidance practices. Moreover, we show that institutional activism is not sufficient to control managerial actions, particularly in the context of controlled family businesses. The results suggest that families may expropriate the rights of minority shareholders through a controlling coalition with passive IIs.

This study has several practical implications. First, the results are useful for policymakers who should constrain passive IIs to provide only one service (asset management). Second, this study may sensitize family owners to the need to cooperate with active IIs that are effective in monitoring the firm. In particular, families should be willing to sacrifice some of their socioemotional wealth to promote a balanced ownership structure, which is important for responsible and effective corporate governance.

This paper extends previous research by investigating the heterogeneity of IIs in terms of horizon, ownership and control. In addition, this paper sheds a new light on how family firms behave regarding tax avoidance practices in the presence of active and passive IIs.

This paper aims to extend the known boundary conditions of the negative binomial distribution (NBD) model, and to test the applicability of conditional trend analysis (CTA) – a key method to identify whether changes in overall sales are accounted for by previous non-buyers, light buyers or heavy buyers – in industrial purchasing situations.

The study tested the NBD model and CTA in an industrial marketing context using a 12-month data set of purchases from an Australian supplier of a range of industrial plastic resins.

The purchase data displayed a good NBD fit; the study therefore extends the known boundary conditions of the model. The application of CTA provided second-period purchasing frequency estimates showing no significant difference from actual data, indicating the applicability of this method to industrial purchasing.

Data relate to just one supplier. Further research across several industries is required to confirm the generalizability and robustness of NBD and CTA to industrial markets.

Marketing decisions can be improved through appropriate analysis of customer purchasing data. However, without access to equivalent competitor data, industrial marketers are constrained in benchmarking the purchasing patterns of their own customers. The results indicate that use of the NBD model enables valid benchmarking for industrial products, while CTA would enable appropriate analysis of purchases by different classes of customer.

This paper extends the known boundary conditions of the NBD model and provides the first published results, indicating the appropriateness of CTA to predict purchasing frequencies of different industrial customer classes.

When assessing the psychometric properties of measures and estimate relations among latent variables, many studies in the social sciences (including management and marketing) often fail to comprehensively appraise the directionality of indicants. Such failures can lead to model misspecification and inaccurate parameter estimates. The purpose of this paper is to apply a post hoc test called confirmatory vanishing tetrad analysis (CTA hereafter) to a single construct called mass media consumption information exposure, which antecedent studies conceptually posited to be a formative (causative) representation.

This paper analyses a consumer sample of 585 US respondents and applies the CTA test to a single construct by its inclusion in various matrices within a statistical analysis system‐macro that takes into account nonnormal data characteristics. The matrices are derived from Mplus 5 through the estimation of a single‐factor congeneric model. The CTA test calculates a test statistic similar to an asymptotic χ² distribution with degrees of freedom equal to the number of nonredundant tetrads tested.

The preliminary data analyses reveal that the data characteristics are nonnormal which is not uncommon in social research. The CTA results reveal that the reflective (emergent) item orientation cannot be fully ruled out as being the correct model representation. This is in contrast to prior theoretical conceptual work which would strongly support this construct being a formative representation.

Insofar as the authors are aware, there is no paper with a particular focus on how the CTA might not provide sound results with a demonstrated example. The paper makes a valuable contribution by discussing modelling philosophy and a procedure for directionality testing. The authors advocate the implementation of pre and post hoc tests as a key component of standard research practice.

This study was based on the perceptions of lecturers and black CTA students at Unisa, a South African distance education university regarding on factors that contribute to black students’ academic success and failure. The main purposes of the study were to help black CTA students to understand the reasons for success and failure better, and to improve lecturers’ teaching approach(es). The research shows that students and lecturers have divergent views on what factors contribute to academic success or failure and the relative importance of the various factors.

This study aims to propose optimised function-based evolutionary algorithms in this research to effectively replace the traditional electronic circuitry used in linearising constant temperature anemometer (CTA) and Microbridge mass flow sensor AWM 5000.

The proposed linearisation technique effectively uses the ratiometric function for the linearisation of CTA and Microbridge mass flow sensor AWM 5000. In addition, the well-known transfer relation, namely, the King’s Law is used for the linearisation of CTA and successfully implemented using LabVIEW 7.1.

Investigational results unveil that the proposed evolutionary optimised linearisation technique performs better in linearisation of both CTA and Mass flow sensors, and hence finds applications for computer-based flow measurement/control systems.

The evolutionary optimisation algorithms such as the real-coded genetic algorithm, particle swarm optimisation algorithm, differential evolution algorithm and covariance matrix adopted evolutionary strategy algorithm are used to determine the optimal values of the parameters present in the proposed ratiometric function. The performance measures, namely, the full-scale error and mean square error are used to analyse the overall performance of the proposed approach is compared to a state of art techniques available in the literature.