Yanxi Li

Does supply chain digitalization affect corporate tax avoidance?

Purpose The impact of supply chain digitization on corporate tax avoidance is a critical yet under-explored issue in tax governance within the digital economy. Against this backdrop, this paper aims to conduct an in-depth analysis of the underlying mechanisms and boundary conditi...

Does physical climate risk affect executive pay? Empirical evidence from the extreme heat weather

Purpose This study aims to examine the impact of extreme heat on executive compensation and further investigate how executives’ risk aversion moderates this relationship. Design/methodology/approach This study draws on a sample of Chinese A-share listed firms on the Shanghai and...