Current Issue
Vol. 5 No. 3 (2026)
Articles
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Tax planning, ESG disclosure, and firm value: Does ESG act as a reputational buffer? Evidence from consumer goods firms
“I would urge you to write, not because it is a good thing, not because it is nice to see your name in print, not even because it is relevant to full membership in our society, but rather because you will really get to know a field only if you contribute to it. … Writing ultimately becomes important not only because of what it does for others but also for what it does for one-self” (Orne, 1981)









