... Voluntary disclosure Confirmation hypothesis M41 D82 G38 D81 Economic policy uncertainty (EPU) is a widely recognised source of macro level uncertainty that can influence corporate disclosure behaviour, particularly during periods of heightened policy volatility. Arising from unpredictable...

... and authors. The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence . D81 G30 G34 E22 Geopolitical risk Corporate investment efficiency Corporate governance India Emerging market Geopolitical risk (GPR) encompasses uncertainties and potential...

... Organisational policies D81 G32 G34 D23 Known for their stubbornness, especially when things aren’t working like they’re supposed to, they’ll keep trying new methods and coming up with creative and innovative strategies until it does work (Leonard de Vinci Graduate School of Engineering, 2021...

..., 1986). The objective of our research is to investigate whether and how superstition, which can impact various human behaviors (e.g. Block and Kramer, 2009) and decision-making (Rice, 1985 ; Tsang, 2004a , b), impacts corporate tax avoidance. H26 M41 D81 Superstition Risk averseness...