... and dynamic capabilities theories. Research and development Green R&D intensity Sustainable growth rate Internal control effectiveness Resource-based view theory Dynamic capabilities theory The global business landscape is undergoing a profound transformation driven by increasing...

...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...