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  • Research Article
  • 10.1016/j.cities.2026.107007
Green spaces in informal settlements: Planning failures and green infrastructure loss in Amirieh, Iran
  • Jun 1, 2026
  • Cities
  • Elgar Kamjou + 2 more

This paper examines the interactions between planning systems, legal frameworks and green infrastructure (GI) assets in informal settlements by analysing the case of Amirieh, Iran. It seeks to address gaps in the literature by examining how, despite the importance of promoting sustainable development in informal urban contexts, planning dynamics may contribute to the degradation of GI in rapidly urbanising areas. Using a qualitative research approach, the paper demonstrates how laws intended to protect green areas can actually accelerate their erosion in an environment of perverse incentives and weak institutions. It highlights how the neglect of public environmental benefits in favour of capital development can exacerbate existing social inequalities in an informal settlement. • This paper illustrates how formal legal plans and the Acts designed to conserve Agricultural and garden lands, jointly accelerate the loss of Amirieh’s gardens to housing, through formalisation degrading GI. • Advances a push–pull explanatory framework: political-institutional “pull” (short tenures, visible-project bias, entrepreneurial municipal finance, legal loopholes) versus environmental/financial “push” (drought, water scarcity, rising costs, falling yields) driving GI loss. • Fills a documented lacuna in urban greening scholarship by analysing how formal frameworks undermine GI specifically in an informal-settlement context, extending Global South evidence. • Empirically substantiated through 37 interviews, structured field observation, and multi-scalar plan review with thematic analysis and triangulation. • Identifies socio-environmental consequences, loss of ecosystem services, livelihoods and cultural identity, and pathways to environmental injustice/green gentrification, worsening heat, flooding and air-quality risks.

  • Research Article
  • 10.1080/01634372.2026.2672021
Do Work and Family Conditions Matter for Expected Retirement Timing? A Study of Older Workers in Long-Term Care
  • May 16, 2026
  • Journal of Gerontological Social Work
  • Carolina Nordlinder + 4 more

ABSTRACT To address the challenge of labor market shortages, and workforce aging, this cross-sectional study explore the individual, work, and family factors associated with early (age ≤ 64) or late (age ≥ 66) expected retirement timing (ERT) among older long-term care (LTC) workers in Sweden. Data were drawn from the Swedish Longitudinal Occupational Survey of Health in 2018, comprising a sample of men and women aged 50–64 (n=550), working in LTC for older people. The results suggest that higher job demands and higher job satisfaction increase the likelihood of older LTC workers’ early ERT. Shorter tenure and factors in work that enhance family life were associated with increased likelihood for late ERT.

  • Research Article
  • 10.1097/jom.0000000000003751
Cost Drivers of Workers' Compensation Low Back Injury Claims in an Academic Health System, 2015-2024.
  • May 11, 2026
  • Journal of occupational and environmental medicine
  • Akbar Sharip + 5 more

Quantify costs, durations, incidence trends, and risk factors for WC lower-back injury claims in an academic health system. Observational review of 797 closed claims (2015-2024) evaluating demographics, occupation, mechanism, tenure, days away from work, and temporal trends. Mean cost $10,973 (median $3,294); mean duration 197 days (median 74). Top 5% of claims averaged $114,548 and 1,819 days, accounting for 52.1% of total costs. Nurses and patient care assistants were most affected; lifting and pushing/pulling were leading mechanisms. Higher costs were associated with longer duration, occupation, male sex, older age, and shorter tenure. Incidence declined 8.4% annually. OEM-managed claims had lower mean costs than externally managed claims ($9,701 vs $19,880). Lower-back WC claims show a substantial but declining burden; integrated OEM management was associated with lower costs.

  • Research Article
  • 10.1016/j.jenvman.2026.129610
From pixels to policy: Eleven years of field-scale cover crop adoption and conservation program evaluation in an Indiana watershed.
  • Apr 1, 2026
  • Journal of environmental management
  • Kanru Chen + 3 more

From pixels to policy: Eleven years of field-scale cover crop adoption and conservation program evaluation in an Indiana watershed.

  • Research Article
  • 10.3897/nhcm.3.180615
The entomologist Erich Schmidt (1890–1969), his premature dismissal from the Museum Koenig Bonn, and the Nazi plot against the Alexander Koenig Foundation
  • Mar 9, 2026
  • Natural History Collections and Museomics
  • André Koch

Following a brief recap of the life of the entomologist Erich Schmidt (1890–1969), this paper examines his short tenure at Alexander Koenig’s Natural History Museum in Bonn. Using archival records, the reasons for his premature dismissal are discussed, as well as his role during National Socialism and the resulting consequences for the establishment of the Alexander Koenig Foundation (AKS). Explosive letters from the Bonn City Archives are reproduced to demonstrate that high-ranking Nazi officials, including Bonn’s mayor Ludwig Rickert, NSDAP district leader Cuno Eichler, and Karl Chudoba, the rector of the university at the time, attempted to boycott the foundation’s establishment after the deaths of Alexander and Margarethe Koenig. Berthold Korf, the former senior taxidermist at the museum and a committed Nazi who had likewise been dismissed without notice by Alexander Koenig and later rose to become Bonn’s police chief, also played an important role in this matter. In their will, the Koenigs had designated the AKS as the sole heir to their remaining assets. These consisted primarily of the expected proceeds from the sale of their Blücherhof estate in Mecklenburg, near Waren (Müritz), valued at 3–4 million Reichsmarks. However, the sale did not proceed due to the war. Ultimately, Blücherhof was expropriated during the Second World War, and the AKS was not established until 1946, following the collapse of the Nazi regime. In accordance with the charitable intentions of its founders, the AKS continues to support the Museum Koenig in its diverse scientific endeavours to this day.

  • Research Article
  • 10.1111/iere.70061
Optimal Unemployment Insurance Requirements
  • Feb 27, 2026
  • International Economic Review
  • Gustavo De Souza + 1 more

ABSTRACT In the United States, workers must satisfy two requirements to receive unemployment insurance (UI): a tenure requirement of a minimum work spell and a monetary requirement of past minimum earnings. Using discontinuity of UI rules at state borders, we find that both requirements reduce unemployment and that the monetary requirement decreases the number of employers and the share of part‐time workers, while the tenure requirement has the opposite effect. We develop a heterogeneous agents model with history‐dependent UI benefits to explain these results and quantify an optimal utilitarian UI design. The optimal policy has a high monetary and a short tenure requirement.

  • Research Article
  • 10.1186/s12909-026-08801-y
Effective teaching behaviors of clinical nursing teachers: potential profile analysis
  • Feb 25, 2026
  • BMC Medical Education
  • Lu Lin + 4 more

BackgroundAt present, the research on the effective teaching behaviors of clinical nursing teachers mainly focuses on the overall level of effective teaching behaviors and their relationship with other variables, ignoring the individual heterogeneity of the effective teaching behaviors of clinical nursing teachers.AimThis study through latent profile analysis (LPA), aims to identify different effective teaching behavior profiles of clinical nursing teachers and explore the demographic and personal factors associated with these different effective teaching behavior profiles.MethodThis is a cross-sectional study. A survey was conducted among 842 clinical nursing teachers through demographic questionnaires, the Effective Teaching Behavior Scale, and the Self-Efficacy Scale. LPA analyzes the potential characteristics of effective teaching behaviors of clinical nursing teachers. The multiple logistic regression method was used to explore the predictors of different spectra.ResultThree potential characteristics were identified: Profile 1- high effective teaching behavior group, Profile 2- moderate effective teaching behavior group, and Profile 3 - low effective teaching behavior group. Marital status, years of teaching experience and self-efficacy are predictive factors for different profiles.ConclusionMost clinical nursing teachers are classified as type 1, and they have relatively good effective teaching behavior ability. Strategies such as enhancing self-efficacy, paying attention to the marital status of clinical nursing teachers, and focusing on training clinical nursing teachers with shorter tenure may be effective ways to improve the effective teaching behaviors of clinical nursing teachers in different situations.

  • Research Article
  • 10.1093/bjc/azag004
Challenging the unchallenged: Institutional barriers to addressing sexual harassment in policing
  • Feb 21, 2026
  • The British Journal of Criminology
  • Lali Magsi + 2 more

Abstract Internal sexual harassment persists in UK policing, yet the social mechanisms sustaining silence remain under-specified. We report findings from a vignette-based, anonymous survey of employees in a large UK police force. Across victim and witness scenarios, participants favoured informal resolution over formal complaint, citing organizational distrust, opaque procedures, fear of ostracism, rank hierarchies, and the normalization of ‘banter’. Gendered expectations and shorter tenure further discourage challenges to harassment. Suggested reforms included clearer policies, confidential multi-path reporting, enhanced training—especially bystander roles—and restorative justice for lower-level harms. By foregrounding witnesses and men, we show how occupational solidarity and masculinity shape a bystander calculus that reproduces silence, while also identifying institutional levers for reform.

  • Research Article
  • 10.47467/alkharaj.v8i2.11237
Pengaruh Emotional Quotient dan Spiritual Quotient Terhadap Employee Performance dengan Psychologycal Capital Sebagai Variabel Mediasi: Studi pada Frontliner Bank Woori Saudara Regional 2 Jawa Barat
  • Feb 1, 2026
  • Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
  • Indah Purnama Sari + 1 more

This study is motivated by the need to improve frontliner performance in the banking sector amid service digitalization and increasing customer expectations. Bank Woori Saudara Regional 2 West Java faces performance challenges, particularly due to the dominance of frontliners with relatively short tenure. This study aims to examine the effect of Emotional Quotient (EQ) and Spiritual Quotient (SQ) on Employee Performance, with Psychological Capital (Psychological Capital) as a mediating variable. The theoretical framework is based on emotional intelligence, spiritual intelligence, employee performance, and Psychological Capital, which consists of self-efficacy, hope, optimism, and resilience. This research adopts a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to 92 frontliners of Bank Woori Saudara Regional 2 West Java and analyzed using Sobel tests. The results show that EQ has no significant effect on Employee Performance, while SQ has a significant positive effect. Psychological Capital is unable to mediate the effect of EQ on Employee Performance, whereas Psychological Capital can mediate the effect of SQ on Employee Performance. This study concludes that strengthening employees' internal psychological aspects, particularly through the development of Psychological Capital and spiritual values, is an important factor in improving banking frontliner performance.

  • Research Article
  • 10.56975/ijedr.v14i1.304115
STUDY ON IMPACT OF PLEDGEMENT POLICIES OF GOLD ON THE FARMERS OF COIMBATORE
  • Feb 1, 2026
  • INTERNATIONAL JOURNAL OF ENGINEERING DEVELOPMENT AND RESEARCH
  • Mr Rishabh Reisan M + 1 more

Gold has traditionally served as a crucial financial asset for farmers in India, especially during periods of agricultural distress and income uncertainty. In recent years, gold pledgement policies introduced by banks and financial institutions have significantly influenced farmers’ access to institutional credit. This study examines the impact of gold pledgement policies on farmers in Coimbatore district of Tamil Nadu. The research focuses on policy features such as loan-to-value ratio, interest rates, repayment period, and procedural requirements. Primary data were collected from sample farmers using structured questionnaires, while secondary data were sourced from journals, reports, and policy documents. The study analyses how these policies affect farmers’ borrowing behaviour, liquidity position, and dependence on informal credit sources. Statistical tools such as percentage analysis, correlation, and ANOVA were employed for data analysis. The findings reveal that gold pledgement has improved timely credit availability and reduced reliance on moneylenders. However, issues like high interest rates, short repayment tenure, and lack of policy awareness persist among small and marginal farmers. The study concludes that while gold pledgement policies provide financial support, policy refinement and farmer education are essential to enhance their effectiveness. Appropriate policy measures can strengthen financial inclusion and improve the socio-economic condition of farmers in Coimbatore.

  • Research Article
  • 10.1371/journal.pone.0340104
Occupational psychosocial risks as predictors of depression, anxiety, and stress among hospital employees
  • Jan 28, 2026
  • PLOS One
  • Aaron Siong Fatt Tsen + 4 more

Workplace mental health is a growing concern in Malaysia’s healthcare sector, yet comprehensive psychosocial risk assessments across all staff remain limited. This cross-sectional study examined the prevalence and predictors of depression, anxiety, and stress among employees in four government tertiary hospitals in Kota Kinabalu, namely Hospital Queen Elizabeth, Hospital Queen Elizabeth II, Hospital Wanita dan Kanak-Kanak Sabah, and Hospital Mesra Bukit Padang. From 21st March 2025–20th April 2025, 233 staff members were selected via stratified random sampling. Data were collected using validated self-administered online questionnaires, including the 21-item Depression, Anxiety and Stress Scale and the Likelihood of Environment & Occupational Exposure Scale towards Psychosocial Risk in the Workplace. Analyses involved descriptive statistics, bivariate comparisons, and multivariate logistic regression using SPSS version 29. Results revealed high prevalence rates of anxiety (43.8%), depression (37.8%), and stress (27.0%). Bivariate analysis revealed elevated odds of depression among Chinese ethnicity, diploma educated, high-income staff, HQE employees, medical and clinical roles, doctors, and shift workers. Anxiety was linked to medical departments and shift work, while stress was prevalent in younger staff with shorter tenure. High job demand, low control, and inadequate support increased depression, anxiety, and stress risk. Multivariate analysis identified high psychosocial risks related to job demand (OR 3.94), control (OR 3.72), and support (OR 2.87) as significant predictors of depression. High psychosocial risk in job demand (OR 3.01), control (OR 2.29), and support (OR 2.59) also predicted anxiety. Stress was closely linked to staff aged 20–39 years (OR 3.14), high psychosocial risk in job control (OR 4.45), and support (OR 2.68). Although the cross-sectional design and reliance on self-report limit causal interpretation, these findings highlight the value of regular psychosocial risk assessments and targeted interventions. Strengthening workplace support systems is crucial to improving mental well-being among Malaysia’s hospital workforce.

  • Research Article
  • 10.69569/jip.2025.787
Teacher Commitment and Perceived Challenges as Predictors of Well-Being in Geographically Isolated and Disadvantaged Areas: Basis for a Teacher Well-being Support Framework
  • Jan 1, 2026
  • Journal of Interdisciplinary Perspectives
  • Centhiame Belonio + 2 more

Teacher well-being and commitment are critical factors in sustaining effective instruction, particularly in geographically isolated and disadvantaged (GIDA) schools. This study aimed to determine whether teacher commitment and perceived challenges predict the well-being of GIDA teachers, considering the demanding and resource-limited contexts in which they work. Using a descriptive-correlational design with multiple linear regression, data were collected from 37 GIDA teachers through complete enumeration. Findings revealed that GIDA teachers were predominantly young, female, and early in their careers, with modest qualifications and short tenure in remote assignments. Despite experiencing very high perceived challenges (M = 4.23, SD = 0.49), teachers reported very high levels of commitment (M = 4.23, SD = 0.64) and well-being (M = 4.52, SD = 0.50). Correlation analysis indicated a low positive relationship between teacher commitment and well-being (r = 0.124, p = 0.004) and a moderate negative relationship between perceived challenges and well-being (r = –0.362, p = 0.001). Multiple linear regression analysis showed that teacher commitment significantly predicted well-being (β = 0.313, p = 0.045), whereas perceived challenges did not remain significant when both were included simultaneously. These results suggest that commitment plays a crucial role in maintaining teacher well-being, even in the presence of significant occupational challenges. Based on these findings, structured support interventions, such as Project CARE (Community, Assistance, Resources, and Empowerment), may be implemented to enhance teacher well-being, reduce stress, and sustain professional effectiveness in remote schools. Future research may explore additional factors influencing teacher resilience and examine the long-term effects of targeted interventions on well-being and instructional quality in geographically isolated schools.

  • Research Article
  • 10.51505/ijebmr.2026.10210
Technostress and Teacher Performance: The Moderating Role of Work Tenure in Islamic Elementary Schools
  • Jan 1, 2026
  • International Journal of Economics, Business and Management Research
  • Akbar Fadel Dwiki Musthofa + 1 more

This study investigates the impact of technostress on teacher performance by considering work tenure as a moderating variable. The research is grounded in the Job Demands–Resources (JD-R) model, which explains how work demands such as technology-related stress influence employee performance, moderated by individual resources like work tenure. Using a quantitative approach, data were collected through questionnaires from 120 teachers at Islamic Elementary Schools (Madrasah Ibtidaiyah Muhammadiyah) in North Klaten, Indonesia. The analysis was conducted using Moderated Regression Analysis (MRA) to test the direct and moderating effects. The findings reveal that technostress negatively and significantly affects teacher performance, indicating that excessive technological demands can reduce work effectiveness. Moreover, work tenure moderates this relationship; teachers with longer tenure experience less negative impact from technostress compared to those with shorter tenure. These results contribute to understanding how digital transformation in education affects human performance, especially in Islamic-based institutions. The study provides implications for school management to develop stress management programs and adaptive digital training to enhance teacher well-being and performance.

  • Research Article
  • 10.2139/ssrn.6625958
Trending Now, Vision Later: Influencer CEOs and Managerial Myopia
  • Jan 1, 2026
  • SSRN Electronic Journal
  • Kun Luo + 3 more

Trending Now, Vision Later: Influencer CEOs and Managerial Myopia

  • Research Article
  • 10.60008/thequest.v4i2.290
Investigating the Mediating Effect of the Technology Readiness Index on the Relationship Between Customer Sociodemographic Profile and Net Promoter Score of a Government Bank in the Philippines
  • Dec 30, 2025
  • The QUEST: Journal of Multidisciplinary Research and Development
  • Jian Carlo Rubio + 3 more

This study examined the mediating role of the Technology Readiness Index (TRI) in the relationship between customers’ sociodemographic profile and Net Promoter Score (NPS) among 228 active users of a government-owned bank’s Internet banking application in Nueva Ecija, Philippines. A descriptive research design with purposive random sampling was employed, using a validated bilingual (English-Filipino) structured questionnaire. Respondents were predominantly young (25-33 years), female (59.65%), single, college-educated public-sector employees (85.09%) with moderate income and relatively short banking tenure. The bank recorded an outstanding NPS of 60.96 (67.54% Promoters, 25.88% Passives, 6.58% Detractors), significantly surpassing international banking benchmarks. Internet banking application usage was moderate and selective, focusing on core features (balance inquiry, fund transfers, bill payments) while advanced functions remained largely unused. Customers displayed high technology readiness (overall TRI = 3.813), characterized by strong Optimism (4.167) and Innovativeness (3.691), with minimal Discomfort and Insecurity. Mediation analysis revealed that TRI significantly mediated only the relationship between monthly income and NPS (indirect effect = 0.042, p = .037). No significant mediation was found for other sociodemographic variables. Direct predictors of higher NPS were public-sector affiliation (β = 0.79, p = .002) and banking tenure (β = 0.085/year, p < .001). Despite high technology readiness, customer loyalty remains rooted primarily in institutional trust and mandatory relationships rather than digital experience, with technology readiness influencing advocacy mainly among higher-income customers.

  • Research Article
  • 10.1093/geroni/igaf122.3686
Work Precarity, the Great Recession, and Disparities in HbA1c Changes in Older Workers
  • Dec 1, 2025
  • Innovation in Aging
  • Miriam Mutambudzi

Abstract Racial health disparities are exacerbated during economic recessions, when employment disruptions including precarious employment intensify. This study examines whether cumulative precarity, occurring before and during the Great Recession, contributes to worsening diabetes risk, as measured by HbA1c, among older Black and White workers. Data from the Health and Retirement Study (2006–2016) were used to examine changes in HbA1c over 4-year period among 1,573 older Black and White workers. Precarity i.e. experiencing involuntary unemployment, short job tenure, or reduced work hours, and was classified as pre-recession only (2006), Great Recession only (2008–2010), both periods, or neither (referent). Conditional change regression models assessed 4-year follow-up biomarker changes from baseline, adjusting for relevant covariates. Baseline HbA1c strongly predicted follow-up HbA1c (β = 0.75, p < 0.001). While precarity did not show a uniform effect across all participants, race-specific analyses revealed meaningful differences: race*precarity interactions indicated stronger effects among Black participants for pre-recession (β = 0.39, p = 0.028), Great Recession (β = 0.37, p = 0.003), and both periods (β = 0.37, p = 0.005). Stratified analyses confirmed that among Black participants Great Recession only precarity predicted higher follow-up HbA1c (β = 0.30, p = 0.031), with pre-recession only and both-period exposure showing similar marginal trends (p = 0.056). Among White participants, no significant associations were observed. Employment precarity during and prior to the Great Recession was associated with higher follow-up HbA1c among older Black workers, but not Whites, highlighting racial disparities in vulnerability to economic shocks.

  • Research Article
  • 10.62383/quwell.v2i4.2585
Analisis Faktor-Faktor yang Memengaruhi Kepatuhan Tenaga Kesehatan dalam Pengisian Rekam Medis Elektronik di Rumah Sakit Swasta Tipe B Jakarta Utara
  • Nov 27, 2025
  • Quantum Wellness : Jurnal Ilmu Kesehatan
  • Sulvi Anggraini + 2 more

Electronic Medical Records (EMR) are crucial for the quality of healthcare services, but compliance remains a challenge. This study analyzed factors influencing compliance among healthcare workers at a type B private hospital in North Jakarta using a quantitative cross-sectional design with 58 respondents through total sampling. Data were obtained through questionnaires related to individual factors (age, length of service, knowledge), psychological factors (attitude, motivation), and organizational factors (leadership, work design, rewards). The results showed that 72.4% of respondents were compliant. The chi-square test revealed a significant relationship between compliance and age (p=0.042), length of service (p=0.000), knowledge (p=0.001), attitude (p=0.017), motivation (p=0.002), leadership (p=0.046), and rewards (p=0.010), while work design was not significant (p>0.05). Multivariate analysis found age, length of service, knowledge, and leadership as the dominant factors. Healthcare workers with younger age, shorter tenure, good knowledge, positive attitudes, high motivation, good leadership, supportive work designs, and adequate reward systems tend to have higher compliance rates. Improving compliance in completing EMRs depends not only on individual factors but also requires organizational support through effective leadership and management systems. Recommended interventions include improving digital literacy, regular training, strengthening a work culture that emphasizes the importance of medical documentation, and implementing peer learning strategies among healthcare workers to accelerate adaptation and share best practices in completing EMRs.

  • Research Article
  • 10.5604/01.3001.0055.4564
Labour Ordinances 2017: more procedures for fewer judges
  • Oct 30, 2025
  • Roczniki Administracji i Prawa
  • Raphaël Dalmasso

The 2017 labor law reform in France significantly impacted regulations concerning dismissals and collective agreements. A study conducted by Dares and France Stratégie examines the effects of the compensation scale for dismissals and the collective conventional termination (RCC) mechanism. The introduction of the compensation scale restricted judicial discretion, leading to a reduction in awarded compensations, particularly for employees with shorter tenure, and a decline in labor disputes. While RCC formally simplified procedures, in practice, it increased regulatory complexity, as employers and trade unions implemented additional procedural safeguards. Rather than deregulation, the reform resulted in greater formalization of legal provisions aimed at mitigating litigation risks.

  • Research Article
  • 10.1080/1540496x.2025.2576805
How Managerial Performance Evaluation Affects M&A Performance: Evidence from EVA Adoption by Chinese State-Owned Enterprises
  • Oct 29, 2025
  • Emerging Markets Finance and Trade
  • Han Zhang + 2 more

ABSTRACT This study investigates how adopting economic value added (EVA) affects M&A performance. In our setting, the Chinese government mandatorily substitutes EVA for return on equity (ROE) to evaluate managerial performance. Using this shock, we conduct a difference-in-differences approach and find that EVA adoption has a significant positive effect on M&A performance. The mitigation of agency conflict between managers and shareholders explains the mechanism by which EVA adoption improves M&A performance. Heterogeneity analysis shows that the effect of EVA adoption mainly exists in firms that (1) are small in scale, (2) have short pyramidal chains, (3) have managers with short tenure, young age, and low levels of overconfidence, and (4) operate in protected industries. Furthermore, we find that EVA adoption helps improve M&A selection and M&A integration. The study provides an empirical basis for policymakers and investors to alleviate managerial agency behaviors in M&As.

  • Research Article
  • 10.1111/acfi.70123
CEOs' Internal Connections and Corporate Tax Avoidance
  • Oct 15, 2025
  • Accounting & Finance
  • Aurelius Aaron + 3 more

ABSTRACTWe find that more social connections between a CEO and other top executives in the same firm are associated with more tax avoidance by the firm. This effect holds when several alternative measures of corporate tax avoidance are used. The finding also persists after controlling for potential endogenous effects. The impact of a CEO's internal connections on corporate tax avoidance is more pronounced when the firm operates in a more uncertain environment, when the CEO has a shorter tenure, and when the CEO's wealth is less sensitive to changes in the firm's stock price. Furthermore, we find that corporate tax avoidance induced by CEOs' internal connections generally reduces firm value. Overall, our findings suggest that CEOs' internal connections facilitate collaboration on tax planning within the management team, but the facilitated tax planning primarily harms shareholders' interests.

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