.... This relation holds across alternative measures of managerial ability, different innovation proxies (patents), change and fixed-effects regressions and subsamples. The effect is stronger in smaller firms and is amplified by stronger corporate governance. Originality/value To the best of the author’s...

...Fadoua Toumi; Fathi Jouini Purpose Prior studies have examined the relationship between tax avoidance and corporate innovation, showing that innovative firms use their intellectual properties and research and development (R&D) activities to avoid taxes. This study aims to investigate...

... variable and stock returns as a market-measure variable. In addition, the authors confirm the moderating effect of innovation on the CSR and FP relationship. Indeed, innovation affects corporate FP differently. It hinders accounting-based FP while fostering the market-based one. Practical implications...