Sadok El Ghoul
Biographic Data
| ID | 9460640 |
|---|---|
| NAME | Sadok El Ghoul |
| GIVEN NAMES | Sadok |
| FAMILY NAME | El Ghoul |
| SIGNATURE | EL GHOUL S |
| AFFILIATIONS | University of Alberta |
| ORCID | 0000-0002-9405-6114 |
| VERIFIED | Yes |
| TOTAL WORKS | 6 |
| TOTAL CITATIONS | 0 |
| AUTHOR COUNT | 6 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2021 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 0 |
Tax avoidance and ESG disclosure mandates
This paper examines how regulations mandating environmental, social, and governance (ESG) disclosure affect corporate tax behavior. Using a difference-in-differences analysis on a sample of firms from 48 countries, we find that ESG disclosure mandates lead to significant reductions in tax avoidance, with stronger effects for mandates that include tax-relevant provisions. We identify increases in ESG information transparency and improvements in fi…
Redefining Purpose
Business Roundtable (BRT) firms have faced intense scrutiny from investors, media, and the public following their 2019 “Statement on the Purpose of a Corporation,” which marked a shift from shareholder‐centric governance to a stakeholder‐focused approach. This shift has sparked debate over whether BRT firms are genuinely committed to social responsibility or merely using it as a branding strategy without implementing meaningful changes. This pape…
Do foreign institutional shareholders affect international debt contracting? Evidence from Yankee bond covenants
Event studies in international finance research
Political corporate social responsibility
Institutional investment horizons and firm valuation around the world
No prominent works on this page.
Institutional investment horizons and firm valuation around the world
Political corporate social responsibility
Event studies in international finance research
Do foreign institutional shareholders affect international debt contracting? Evidence from Yankee bond covenants
Tax avoidance and ESG disclosure mandates
This paper examines how regulations mandating environmental, social, and governance (ESG) disclosure affect corporate tax behavior. Using a difference-in-differences analysis on a sample of firms from 48 countries, we find that ESG disclosure mandates lead to significant reductions in tax avoidance, with stronger effects for mandates that include tax-relevant provisions. We identify increases in ESG information transparency and improvements in fi…
Redefining Purpose
Business Roundtable (BRT) firms have faced intense scrutiny from investors, media, and the public following their 2019 “Statement on the Purpose of a Corporation,” which marked a shift from shareholder‐centric governance to a stakeholder‐focused approach. This shift has sparked debate over whether BRT firms are genuinely committed to social responsibility or merely using it as a branding strategy without implementing meaningful changes. This pape…
Economics (5 works) · Business (4 works) · Finance (4 works) · Corporate governance (3 works) · Finance (3 works) · Political science (3 works) · Accounting (2 works) · Auditing, Earnings Management, Governance (2 works) · Corporate Finance and Governance (2 works) · Corporate social responsibility (2 works)