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1 – 10 of over 1000
Article
Publication date: 27 August 2024

Jean-Eric Pelet, Bonnie Canziani and Nic Terblanche

Teaching wine tasting online is challenging, even given the curated digital tools of the Wine and Spirit Education Trust, a highly renowned online wine certification system is…

Abstract

Purpose

Teaching wine tasting online is challenging, even given the curated digital tools of the Wine and Spirit Education Trust, a highly renowned online wine certification system is used. This paper aims to initially explore wine experts’ opinions about online wine education and subsequently examine the feasibility of customizing wine appreciation lexicons for Chinese learners.

Design/methodology/approach

A two-study multimethod approach was adopted. Study 1, a two-stage Delphi study, was conducted with 17 wine experts representing a number of countries, using a mix of closed/open-ended questions in an online survey. Data was collected in a market study in Study 2, conducted at agricultural markets in Thailand (pilot test) and China. Dialogues with market sellers were undertaken, evoking mental imagery of wine descriptors to explore the relevance of traditional versus local aromas and flavors in describing wine.

Findings

Findings concentrate on three main areas: general advantages/disadvantages of online wine education, reactions toward asynchronous/synchronous methods of wine tasting and, finally, the feasibility of customizing a wine appreciation lexicon for Chinese learners.

Originality/value

The study presents novel insights into the role of online wine education in China.

Details

International Journal of Wine Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1062

Keywords

Article
Publication date: 20 August 2024

Huiping Xian, Yingying He, Fanke Huang and Paul Latreille

This study aims to advance knowledge in international management research about how researchers’ cultural identity in fieldwork encounters may be grounded in the choice of…

Abstract

Purpose

This study aims to advance knowledge in international management research about how researchers’ cultural identity in fieldwork encounters may be grounded in the choice of language in multicultural and multilingual projects.

Design/methodology/approach

The study is based on critical reflections on the experience of two co-authors as Chinese nationals conducting research in overseas Chinese multinational corporations (MNCs) in developing economies.

Findings

Drawing on social identity theory, the authors demonstrate that the cultural identity and cultural insider/outsider positionality of both the researcher and research participants can be shaped by language, translation and other artefacts in cross-cultural interviews, constantly being shifted, managed and renegotiated during qualitative interviewing. This study highlights the politics of language which, when combined with other forms of power relations, such as the researcher’s perceived status, economic development of the MNCs’ home country and the participants’ organisational hierarchy, affect power distribution between the researcher and participants. Researchers often need to move from being an “insider” to an “outsider” and often to an “in-betweener” at different stages in an interview interaction to balance power.

Originality/value

This study contributes to international debates about the complex interplay of languages, politics and identity in multilingual and multicultural qualitative research. In contributing to these literatures, the authors focus on the relatively under-researched Chinese MNCs in other developing countries including Mongolia and Tanzania. Recommendations for researcher training and reflexivity are proposed.

Details

Critical Perspectives on International Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1742-2043

Keywords

Article
Publication date: 9 September 2024

Tiancong Hao, Weiping Wang, Geng Wang, Qiuyue Yang and Kang Ma

This paper examines students’ educational choices in vocational education and training (VET) to understand the low reputation of vocational education in China. By analysing the…

Abstract

Purpose

This paper examines students’ educational choices in vocational education and training (VET) to understand the low reputation of vocational education in China. By analysing the individualisation of these choices within structural and individual relationships, the study explores how the decline of state endorsement and the shift towards rational, individualistic actions influence students' decisions.

Design/methodology/approach

Multiple types of data were collected in this study, including administrative records, interviews and autobiographical stories, which were analysed using individualisation theory.

Findings

The research indicated three historical periods of the educational choice of Chinese VET students. Stage one (1978–1991) saw vocational education treated as “the first choice” for graduates. Stage two (1992–2000) was marked by the polarisation of educational choice during the social transition from a socialist planned economy to a market economy. During this period, more students started to choose academic high schools over vocational schools, even though the latter still had certain advantages for attracting the better-performing students. The third stage (2001-now) is a time in which vocational education is viewed as “the last choice” under the socialist market economy system. During this period, junior high school graduates prefer to enrol in academic high schools rather than in vocational schools. Aligned with the overall individualisation trend in Chinese society, vocational education decisions situated between societal structures and individuals are also experiencing a shift towards more micro-level individualized behaviours.

Research limitations/implications

The paper provides a historical analysis of education and training provision in China and the complexity of students’ educational choices, revealing the influencing factors across different stages.

Originality/value

This paper draws a comprehensive analysis of the developmental trajectory of vocational education in China across different historical periods, notably under the socialist planned economy and the socialist market economy systems.

Details

Education + Training, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0040-0912

Keywords

Article
Publication date: 19 September 2024

Chen Luo, Han Zheng, Yulong Tang and Xiaoya Yang

The mounting health misinformation on social media triggers heated discussions about how to address it. Anchored by the influence of presumed influence (IPI) model, this study…

Abstract

Purpose

The mounting health misinformation on social media triggers heated discussions about how to address it. Anchored by the influence of presumed influence (IPI) model, this study investigates the underlying process of intentions to combat health misinformation. Specifically, we analyzed how presumed exposure of others and presumed influence on others affect intentions to practice pre-emptive and reactive misinformation countering strategies.

Design/methodology/approach

Covariance-based structural equation modeling based on survey data from 690 Chinese participants was performed using the “lavaan” package in R to examine the proposed mechanism.

Findings

Personal attention to health information on social media is positively associated with presumed others’ attention to the same information, which, in turn, is related to an increased perception of health misinformation’s influence on others. The presumed influence is further positively tied to two pre-emptive countermeasures (i.e. support for media literacy interventions and institutional verification intention) and one reactive countermeasure (i.e. misinformation correction intention). However, the relationship between presumed influence and support for governmental restrictions, as another reactive countering method, is not significant.

Originality/value

This study supplements the misinformation countering literature by examining IPI’s tenability in explaining why individuals engage in combating misinformation. Both pre-emptive and reactive strategies were considered, enabling a panoramic view of the motivators of misinformation countering compared to previous studies. Our findings also inform the necessity of adopting a context-specific perspective and crafting other-oriented messages to motivate users’ initiative in implementing corrective actions.

Details

Online Information Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1468-4527

Keywords

Open Access
Article
Publication date: 10 September 2024

Di Dong, Jos Akkermans and Svetlana N. Khapova

This exploratory research aims to unravel how Chinese international students form their decisions regarding the school-to-work transition (sometimes also referred to as the…

Abstract

Purpose

This exploratory research aims to unravel how Chinese international students form their decisions regarding the school-to-work transition (sometimes also referred to as the university-to-work transition) when studying abroad.

Design/methodology/approach

The authors use the concepts of school-to-work transition and cultural approaches to investigate how Chinese graduate students make career decisions to navigate the school-to-work transition in the context of international mobility. The authors' empirical study is based on 30 semi-structured interviews conducted with Chinese graduate students studying in the Netherlands.

Findings

The authors discovered four patterns with two major subgroups among Chinese students studying in the universities in the Netherlands based on their initial intentions: return-return, open-return, open-stay and stay-stay. These patterns made sense when navigating the school-to-work transition: participants experienced varied international experiences, cultural perceptions and acknowledgment influences when enhancing employability and shaping their career decisions. Participants in the return-return and stay-stay groups indicated strong resilience and consistency in achieving their goals and strongly focused on long-term objectives. However, participants' open-return decision demonstrated a thoughtful alignment of personal goals and knowledge of the possible beneficial influence they may have in their home country. Open-stay participants utilized the overseas study opportunity to finalize their decisions and increase their employability in the local labor market, thereby creating a transition from university to work in the host country.

Originality/value

The authors highlight the way Chinese graduate students manage their international experience and provide novel insights into the role played by the cultural characteristics of their home country and host country.

Details

Career Development International, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1362-0436

Keywords

Article
Publication date: 22 August 2024

Ying Guo and Jianan Zhang

The international business (IB) literature emphasizes knowledge sharing and knowledge hiding as part of the knowledge transfer process. However, limited studies discuss the…

Abstract

Purpose

The international business (IB) literature emphasizes knowledge sharing and knowledge hiding as part of the knowledge transfer process. However, limited studies discuss the antecedents of the two practices in the same organization in international assignments. This study aims to explore the knowledge transfer practices of expatriates in emerging economy multinational enterprises (EMNEs) conducting international assignments in developing economies and identify the reasons why expatriates share knowledge and/or hide knowledge in interaction with the local environment.

Design/methodology/approach

In-depth, semistructured interviews with Chinese expatriates from a Chinese state-owned multinational enterprise (MNE) operating in three African countries were conducted to obtain their experience of knowledge transfer behaviors in international assignments. Thematic analysis was used to analyze interview data.

Findings

The results show that knowledge sharing is more common than knowledge hiding in the overseas operations of EMNEs in developing economies. Cooperation requirements, corporate incentives, company support and the host country environment facilitate knowledge sharing; conversely, competitiveness and company policies are related to expatriate knowledge-hiding behaviors in other emerging economies.

Originality/value

This paper provides the enlightenment of Chinese MNEs on knowledge management in overseas operations in developing economies and reflects the company’s system and practice in knowledge management from the level of expatriates, as well as the role of company practices in choosing knowledge sharing or hiding behaviors.

Details

Journal of Knowledge Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 20 March 2024

Qiuying Chen, Ronghui Liu, Qingquan Jiang and Shangyue Xu

Tourists with different cultural backgrounds think and behave differently. Accurately capturing and correctly understanding cultural differences will help tourist destinations in…

Abstract

Purpose

Tourists with different cultural backgrounds think and behave differently. Accurately capturing and correctly understanding cultural differences will help tourist destinations in product/service planning, marketing communication and attracting and retaining tourists. This research employs Hofstede's cultural dimensions theory to analyse the variations in destination image perceptions of Chinese-speaking and English-speaking tourists to Xiamen, a prominent tourist attraction in China.

Design/methodology/approach

The evaluation utilizes a two-stage approach, incorporating LDA and BERT-BILSTM models. By leveraging text mining, sentiment analysis and t-tests, this research investigates the variations in tourists' perceptions of Xiamen across different cultures.

Findings

The results reveal that cultural disparities significantly impact tourists' perceived image of Xiamen, particularly regarding their preferences for renowned tourist destinations and the factors influencing their travel experience.

Originality/value

This research pioneers applying natural language processing methods and machine learning techniques to affirm the substantial differences in the perceptions of tourist destinations among Chinese-speaking and English-speaking tourists based on Hofstede's cultural theory. The findings furnish theoretical insights for destination marketing organizations to target diverse cultural tourists through precise marketing strategies and illuminate the practical application of Hofstede's cultural theory in tourism and hospitality.

Details

Data Technologies and Applications, vol. 58 no. 4
Type: Research Article
ISSN: 2514-9288

Keywords

Article
Publication date: 5 January 2024

Lunchao Mou, Li Cheng and Geoffrey Wall

This study assessed the antecedents and consequences of tourists’ authenticity experience in a new ancient town in China. Based on Chinese cultural background and case study, this…

391

Abstract

Purpose

This study assessed the antecedents and consequences of tourists’ authenticity experience in a new ancient town in China. Based on Chinese cultural background and case study, this paper aims to explore this kind of tourism place making and establishes an empirical model to examine and verify the impact of tourists’ perception, authentic experience and behavioral tendency on such place making, and proposes targeted improvement measures.

Design/methodology/approach

Based on a Chinese cultural background and case study, this paper explored a certain kind of tourism place making and established an empirical model to examine and verify the impact of tourists’ perceptions, authentic experiences and behavioral tendencies on such place making; the goals were to try to create a new scale to measure the authenticity of the “new ancient town” in the Chinese context and to propose targeted measures for improvement.

Findings

Research shows that Chinese visitors acquire experiences that they perceive to be authentic when visiting a contrived attraction such as a new ancient town. The dimensions of cultural, functional, product, value and unique authenticity were identified as distinct dimensions of tourists’ authenticity experiences in a new ancient town. Although these dimensions have been mentioned at times in the context of traditional Western assessments of authenticity, they do not replicate exactly any category of Western objective authenticity, existential authenticity, constructive authenticity or postmodern authenticity. They instead constitute an authentic experiential dimension in a typical oriental context, which is comprehensively explicated by combining the image of a national cultural theme and the elements of functional construction created by tourist places in a new ancient town.

Research limitations/implications

This study explored the path relationship among perception of place making – authenticity experience – behavioral intention, but it did not analyze relationships among the dimensions of perception of place making or among the authenticity experience variables. Furthermore, advantage was not taken of the availability of socioeconomic information to look for differences among interviewees with different attributes. In addition, there is a profound cultural and complex theoretical connotation to authenticity in the Chinese context, and the study of a single case is insufficient to fully elucidate meaning in this emerging discourse.

Practical implications

By verifying the path of tourists’ authenticity experiences through the perception of place making, the understanding of the effects of different elements of place making on tourists’ experiences is refined. For space producers, different elements of place making promote tourists’ authenticity experiences to different degrees. Strengthening the construction of the physical environment, marketing and scenes can promote tourists’ authenticity experiences: planning and design, marketing and scene enhancements promote tourists’ functional authenticity experiences; planning and design, the physical environment and marketing enhance tourists’ product authenticity experiences; planning and design, marketing, the physical environment and scene enhancement can improve tourists’ perceptions of value; unique authenticity experiences can be created in the marketing and scenes in new ancient towns.

Social implications

Certain aspects of the space production in new ancient towns can be used to strengthen tourists’ perceptions of value. First, the scene system at scenic spots can be strengthened, catering to tourists’ visual, olfactory and other senses so that they are available in all kinds of weather. Second, the local cultural characteristics of the material environment can be strengthened and the installation of inappropriate cultural symbols can be avoided. Thus, a physical environment that is of local ethnic cultural significance can be created so that both local residents and tourists can perceive the value of the place. Third, the rational layout of the new ancient towns should be established and maintained through the ongoing involvement of professional planning and design teams. Local cultural attributes that are of national significance should be included in the layout and design of the physical environment. Fourth, daily marketing and management actions influence how tourists influence scene value. Therefore, managers of scenic places need to make prudent decisions about and integrate local folk and ethnic characteristics into their marketing, which can promote the sustainable development of tourism effectively (Saarinen, 2018).

Originality/value

First, this study constructed and validated the model and path relationship of the “perception of place making, authentic experience, and behavioral intention,” and it confirmed that the perception of place making had an important impact on tourists’ authentic experiences. Second, the exploratory factor analysis extracted five dimensions of the tourist authenticity experience (i.e. cultural, functional, unique, product and value authenticity) based on China’s context of ming shi, which enriched the connotations of the authenticity experience. Third, this study effectively linked the perception of place making with the real experience and behavioral intention of tourists and expanded the theoretical research boundary of place making to a certain extent.

设计/方法/途径

本文以中国文化背景和案例研究为基础, 对“新古镇”旅游的地方营造进行了探讨, 并建立了实证模型。利用SPSS 23.0和Smart PLS 3.0进行数据分析, 检验和验证游客在类似场所的地方营造感知、真实体验和行为意向的路径关系。

目的

以现代技术手段再造(创造)遗产旅游目的地已经成为一个全球性的现象。本文基于中国的文化背景和案例, 考察和验证了游客对地方营造的感知、真实性体验和行为意向的影响, 尝试创造一种新的尺度来衡量在中国语境下“新古镇”的真实性内涵, 并以此提出了针对性的改善措施。

研究发现

研究表明, 中国游客在参观新古镇等人造景点时, 会获得他们认为真实的体验。文化真实、功能真实、产品真实、价值真实和独特真实是新古镇游客真实性体验的不同维度。它们构成了一个典型东方语境下的真实性内涵, 全面阐述了一个民族文化主题形象与新古镇旅游地方营造功能建设要素的结合。

研究局限/启示

本研究探讨了地方营造知觉-真实性体验-行为意向之间的路径关系, 但未分析地方营造感知各维度之间及真实性体验变量之间的关系。此外, 没有利用社会经济信息的可用性来寻找不同属性受访者之间的差异。此外, 在中国语境中, 真实性有着深刻的文化内涵和复杂的理论内涵, 仅对单个案例的研究不足以充分阐明这一新兴话题的意义

实践意义

对于空间生产者来说, 加强物理环境、营销和场景的建设可以促进游客的真实体验:规划设计、营销和场景的增强可以促进游客的功能真实体验;规划设计、物质环境、营销提升游客的产品真实性体验;规划设计、营销、实体环境和场景提升可以提升游客的价值感知;在新古镇的营销和场景中应创造独特的真实性体验。

社会启示

新古镇地方营造的某些方面可以提升游客的价值感知。首先, 通过迎合游客的视觉、嗅觉和其他感官, 加强景区的场景系统。其次, 可以创造一个具有当地民族文化意义的物质环境, 使当地居民和游客都能感受到这个地方的价值。第三, 通过专业规划设计团队的持续参与, 建立和维护新古镇的合理布局。第四, 日常营销和管理行为影响游客的价值体验。

原创性/价值

首先, 本研究构建并验证了“地方营造感知、真实体验与行为意向”的模型和路径关系, 证实了地方营造感知对游客真实体验的重要影响。其次, 基于中国语境, EFA提取了旅游真实性体验的五个维度(文化真实、功能真实、独特真实、产品真实和价值真实), 丰富了真实性体验的内涵。第三, 本研究将游客的地方营造感知、真实体验和行为意向进行了有效地连接。

Diseño/metodología/enfoque

Basándose en un contexto cultural chino y en un estudio de caso, este artículo exploró la creación de lugares turísticos en la “nueva ciudad antigua” y estableció un modelo empírico. Se utilizaron SPSS 23.0 y Smart PLS 3.0 para el análisis de datos, con el fin de examinar y verificar la relación entre las percepciones de la creación de lugares, las experiencias auténticas y las intenciones de comportamiento de los turistas en dichos lugares.

Propósito

La recreación moderna de lugares como atracciones turísticas patrimoniales es un fenómeno mundial. Partiendo de un contexto cultural chino y de un estudio de caso, este artículo examina y verifica el impacto de las percepciones de los turistas, las experiencias auténticas y las tendencias de comportamiento en dicha creación de lugares; los objetivos eran intentar crear una nueva escala para medir la autenticidad de la “nueva ciudad antigua” en el contexto chino y proponer medidas específicas de mejora.

Hallazgos

La investigación muestra que los visitantes chinos adquieren experiencias que perciben como auténticas cuando visitan una atracción artificial como una nueva ciudad antigua. Las dimensiones de autenticidad cultural, funcional, de producto, de valor y única se identificaron como dimensiones distintas de las experiencias de autenticidad de los turistas en una nueva ciudad antigua. Éstas constituyen una auténtica dimensión experiencial en un contexto típicamente oriental, que se explica de forma exhaustiva combinando la imagen de un tema cultural nacional con los elementos de construcción funcional creados por los lugares turísticos de una nueva ciudad antigua.

Limitaciones de la investigación/implicaciones

Este estudio exploró la relación entre la percepción de la creación de lugares, la experiencia de autenticidad y la intención de comportamiento, pero no analizó las relaciones entre las dimensiones de la percepción de la creación de lugares, ni entre las variables de la experiencia de autenticidad. Además, no se aprovechó la disponibilidad de información socioeconómica para buscar diferencias entre entrevistados con distintos atributos. Adicionalmente, en el contexto chino, la autenticidad tiene profundas connotaciones culturales y teóricas complejas, y el estudio de un solo caso no basta para dilucidar plenamente la importancia de este tema emergente.

Implicaciones prácticas

Para los productores de espacios, reforzar la construcción del entorno físico, el marketing y las escenas puede promover las experiencias de autenticidad de los turistas: la planificación y el diseño, el marketing y la mejora de las escenas promueve las experiencias de autenticidad funcional de los turistas; la planificación y el diseño, el entorno físico y el marketing mejoran las experiencias de autenticidad de los productos de los turistas; la planificación y el diseño, el marketing, el entorno físico y la mejora de las escenas pueden mejorar la percepción de valor de los turistas; se pueden crear experiencias de autenticidad únicas en el marketing y las escenas de las nuevas ciudades antiguas.

Implicaciones sociales

Ciertos aspectos de la creación de lugares en las nuevas ciudades antiguas pueden mejorar la percepción de valor de los turistas. En primer lugar, puede reforzarse el sistema escénico de los lugares de interés, atendiendo a los sentidos visuales, olfativos y de otro tipo de los turistas. En segundo lugar, se puede crear un entorno físico que tenga un significado cultural étnico local para que tanto los residentes locales como los turistas puedan percibir el valor del lugar. En tercer lugar, el trazado racional de las nuevas ciudades antiguas debe establecerse y mantenerse mediante la participación continua de equipos profesionales de planificación y diseño. En cuarto lugar, las acciones diarias de marketing y gestión influyen en la experiencia de valor del turista.

Originalidad/valor

En primer lugar, este estudio construyó y validó el modelo y la relación entre la “percepción de la creación de lugares, la experiencia auténtica y la intención de comportamiento,” lo que confirmó la importante influencia de la percepción de la creación de lugares en la experiencia auténtica de los turistas. En segundo lugar, basándose en el contexto chino, el análisis factorial exploratorio extrajo cinco dimensiones de la experiencia de autenticidad turística (autenticidad cultural, funcional, única, del producto y del valor), que enriquecieron las connotaciones de la experiencia de autenticidad. En tercer lugar, este estudio vinculó eficazmente las percepciones de los turistas sobre la creación de lugares, con la experiencia real y con las intenciones de comportamiento de los turistas.

Article
Publication date: 6 September 2024

Lin Ma, Xuemei Bian and Zening Song

Taking the lens of a cue diagnosticity framework and affective primacy theory, this study aims to examine the relative effects of cognitive and affective country image on consumer…

Abstract

Purpose

Taking the lens of a cue diagnosticity framework and affective primacy theory, this study aims to examine the relative effects of cognitive and affective country image on consumer cognitive judgement, affective evaluation and behavioural tendency in one integrated model. It also explores how the direct effects may vary with the intra-valence nature (ambivalent vs. univalent) of cognition-affect.

Design/methodology/approach

The proposed research model was tested using data from a large Chinese sample and consumer responses to products from four countries − the USA, Japan, Brazil and India.

Findings

The results show that the relative effects of cognitive and affective country image are complex and differ by the intra-valence nature of cognition-affect. On a general level, cognitive and affective country image exert equal influence on affective evaluation and behavioural tendency. In contrast, cognitive country image demonstrates a more prominent effect than affective country image on cognitive judgement. Compared with univalent, ambivalent cognition-affect strengthens the positive impact of affective country image but does not significantly alter the positive impact of cognitive country image on consumer reactions.

Originality/value

This research contributes to the ongoing debate regarding implications of two focal aspects of macro country image by revealing their relative importance in an integrated framework and enriches country-of-origin research through unveiling the uni/ambivalent cognition-affect as a moderator of the relationship between cognitive/affective country image and consumer reactions. The research findings provide implications as to whether and when marketing strategies should focus on leveraging positive (negative) cognitive or affective country image.

Article
Publication date: 16 September 2024

Guanming He and Dongxiao Shen

We examine how superstition shapes corporate tax avoidance and do so by taking a risk perspective and focusing on the zodiac-year belief prevalent in China.

Abstract

Purpose

We examine how superstition shapes corporate tax avoidance and do so by taking a risk perspective and focusing on the zodiac-year belief prevalent in China.

Design/methodology/approach

We adopt a difference-in-differences research design to compare the degree of corporate tax avoidance in the CEOs’ zodiac year with that in the adjacent years. We do propensity-score matching to form a sample of Chinese listed firms for the regression analysis.

Findings

We find causal evidence that firms exhibit a greater magnitude of tax avoidance in the CEOs’ zodiac years, a result attributable to relatively weak tax enforcement in the Chinese context. We also find that the zodiac-year effect on corporate tax avoidance is more pronounced for firms with tight financial constraints, firms with high business risk, firms headquartered in regions with a high degree of superstition and non-state-owned firms.

Originality/value

This study is the first to show that superstition is a determinant factor of tax avoidance and contributes to the tax literature by shedding light on the behavioral risk factors that shape corporate tax avoidance. We take the perspective of CEOs’ risk appetite to analyze how tax avoidance is influenced by the CEOs’ trade-off between the costs and benefits of avoiding taxes. Our results suggest that, when CEOs are more risk-averse, they attach more importance to financial risk than the risk of reputational losses and litigation associated with corporate tax avoidance. The findings imply that tax avoidance can be curbed by increasing (or decreasing) the tax (financial) risk confronting the CEOs.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

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