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  1. Weathering the Risk: How Climate Uncertainty Fuels Corporate Fraud.Xing Chen, Fenghua Wen, Jinli Xiao & Gary Gang Tian - forthcoming - Journal of Business Ethics:1-29.
    While previous research has primarily focused on the impact of climate risk on corporate socially responsible behaviors, this study investigates how climate risk may influence corporate social irresponsibility. Using panel data from Chinese listed firms spanning from 2003 to 2020, we find that heightened exposure to climate risk correlates with an increased likelihood of fraud commission. Moreover, we observe that financial distress positively moderates the relationship between climate risk and corporate fraud, particularly within climate-vulnerable industries or financially constrained firms. Our (...)
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  • Collectivist Culture and Corporate Tax Avoidance: Evidence from China.Huijie Cui, Shiqiang Chen, Dongmin Kong & Yonggen Luo - forthcoming - Journal of Business Ethics:1-27.
    Ecological theory always treats culture as a response to the demands of the environment. Farming, in the history of the world, has significantly influenced the formation of human culture. This paper examines the relationship between managers’ rice culture and corporate tax avoidance. The main finding shows managers from collectivist rice planting areas are less likely to engage in tax avoidance activities. This link is more pronounced in firms with better governance and greater gender diversification and in firms where managers have (...)
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