We construct a new database of extensive margin changes to multiple aspects of corporate tax bases for OECD countries between 1980 and 2004. We use our data to systematically document the tendency of countries to implement policies that both lower the corporate tax rate and broaden the corporate tax base. This correlation informs our interpretation of previous estimates of the relationship betw...

The relevance of corporate governance principles in the management of corporate organisations cannot be underestimated. The increasing influence of principles of corporate governance across the globe has been greatly linked to the recent corporate frauds and scandals. These frauds and scandals largely resulted from the failure of authorities of countries to effectively implement the legal and r...

There is little consensus on the corporate diversification-efficiency relationship in the diversification literature. The study aims to contribute to the literature by looking jointly at two dimensions of corporate diversification as product diversification and international diversification and the relationship between them. The results show negative relationship between product diversification...

Grounded in stakeholder theory and a resource-based view of the firm, this conceptual paper explores the impact on corporate reputation of the evolution of corporate social actions over time. Information asymmetries between stakeholders, the stickiness of reputation and other temporal considerations provide the foundation for the proposed conceptual model of the relationship between corporate s...

This study investigates the effect of corporate brand dominance—that is, the visibility of a company’s corporate brand in product communications—on the relationship between corporate associations and product evaluations. The results show that corporate brand dominance determines the degree to which associations with the company’s corporate ability and corporate social responsibility influence p...

Background: The main nature of corporate citizen behaviors includes the idea that corporate citizen behaviors are beneficial behaviors that are critical to improving organizational performance. The purpose of this study is to identify the relationship between ethical leadership and individual and organizational corporate citizenship behaviors, with the moderating role of self-efficacy, respect ...

This study attempts to re-examine several hypotheses suggested by the literature concerning the relationship between corporate governance and corporate performance using the data from China. The findings of the paper suggest that corporate performance in China is mostly influenced by other economic variables, not by corporate governance and the hypotheses that corporate governance will have pos...

The marketing literature reflects that there is no systematic study of the effect of a logo on consumer evaluations of logos. This research addresses two questions: (1) what are the factors that influence the favorability of the corporate logo? (2) What are the main influences of this favorability on the corporate image and corporate reputation? The favorability of a corporate logo is reflected...