... M41 M48 This study examined whether tax avoidance affects firm-level productivity in small and medium-sized enterprises (SMEs) [1] . Productivity is a measure of the firm efficiency in the conversion of inputs into outputs and a crucial business factor at the micro level with repercussions...

..., the study explores the influence of cross-sectional variations in ownership structures on the relationship between CSR activities and firm value. M14 M41 M48 The COVID-19 pandemic has had far-reaching consequences, resulting in the quarantine of people, the closure of businesses...