... the potential moderating roles of national sustainability, environmental management accounting (EMA), performance type (environmental versus non-environmental) and firm size. Design/methodology/approach A meta-analysis was conducted using 47 independent samples comprising 14,163 observations drawn from...

...Thomas Belz; Dominik von Hagen; Christian Steffens Using a meta-regression analysis, we quantitatively review the empirical literature on the relation between effective tax rate (ETR) and firm size. Accounting literature offers two competing theories on this relation: The political cost theory...