Publications by authors named "Asia Rafiq"
Article Synopsis
- - The principal-agent relationship in modern enterprises can lead to conflicts of interest, impacting how corporations approach tax avoidance; management equity incentives are proposed as a solution to align interests.
- - This study analyzes the relationship between management equity incentives and corporate tax avoidance using data from Chinese A-share listed companies between 2016 and 2020, focusing on internal control measures and varying ownership types.
- - Key findings show a strong positive correlation between management equity incentives and tax avoidance, with issues in internal control exacerbating this effect—particularly pronounced in state-owned enterprises compared to private ones.
The paradox role of extraversion in the cross-cultural adjustment process of Asian expatriates.
Psychol Res Behav Manag
March 2019
Background: The purpose of this study is to present a broad-brush picture based on empirical evidence on the role of hindrance stressors, motivation, and cultural novelty in expatriate adjustment. Drawing on trait activation theory, this study examines the moderating role of extraversion in enhancing cultural adjustment to achieve positive work engagement and organizational citizenship behavior (OCB) by expatriates.
Methods: We gathered data using a sample of 458 eastern expatriates with current international assignments in different countries around the world.