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This study examines the impact of profitability, firm size and leverage on corporate tax avoidance in Bangladesh, an emerging South Asian economy.

A balanced panel data of 62 firms from Dhaka and Chittagong stock exchanges in Bangladesh from 2009 to 2020 were used to run the regression. This study employed the fully modified ordinary least squares (FMOLS) and dynamic ordinary least squares (DOLS) to examine the hypotheses.

The findings show that large firms positively impact corporate tax avoidance. Similarly, profitability and leverage are positively associated with tax avoidance, and the results are significant. Furthermore, the study conducts robustness tests that confirm the findings.

The use of cash effective tax rate (ETR) to investigate firms’ tax avoidance practices poses some limitations, and the results should be interpreted cautiously.

The current study may help policymakers better enhance tax collection from business firms. The findings could serve as a valuable input for effectively monitoring tax collection from large profit-earning firms.

To the authors' best knowledge, this is the first historical attempt in Bangladesh to use panel data to examine the relationship between the firm’s level characteristics and corporate tax avoidance. Panel data often provides greater flexibility with large data, simplifying calculation and statistical analysis.

The goal of this article is to examine the current trends of political cinema in postcolonial Hong Kong. Many leaders of the Hong Kong mainstream cinema have accepted the Chinese authoritarian rule as a precondition for expanding into the ever-expanding Mainland film market, but a handful of conscientious filmmakers choose to make political cinema under the shadow of a wealthy and descendant industry, expressing their desire for democracy and justice and critiquing the unequal power relations between Hong Kong and China.

This paper consults relevant documentary materials and cinematic texts to contextualize the latest development of political cinema in Hong Kong. It presents an in-depth analysis of the works of two local independent filmmakers Herman Yau and Vincent Chui.

This study reveals a glimpse of hope in the current films of Herman Yau and Vincent Chui, which suggests that a reconfiguration of local identity and communal relationship may turn around the collective despair caused by the oppressive measures of the Chinese authoritarian state and the end of the Umbrella Movement in late 2014.

Despite the small sample size, this paper highlights the rise of cinematic localism through a closer look at the works of Hong Kong independent filmmakers.

This study reveals an ambivalent mentality in the Hong Kong film industry where critical filmmakers strive to assert their creativity and agency against the externally imposed Chinese hegemonic power.

This investigation is an original scholarly study of film and politics in postcolonial Hong Kong.

This paper aims to analyse how both Lin’s birthplace identity and his Christian identity contributed to his fruitful public career and to ascertain which identity became the most significant.

Archival research is the main method used in this paper. The most important archives drawn from are the Daniel Tse Collection in the Special Collection and Archives of the Hong Kong Baptist University Library. Oral history has also been used in this paper to uncover more material that has not yet been discussed in existing scholarly works.

This paper argues that although Lin’s birthplace identity and social networks helped him to start his business career in Nam Pak Hong and develop into a leader in the local Chaozhou communities, these factors were insufficient to his becoming a respectable member of the Chinese elite in post-war Hong Kong. He became well known not because of his leading position in local Chaozhou communities or any great achievement he had obtained in business but because of his contribution to the development of Christian education. These achievements earned him a reputation as a “Christian educator”. Thus Lin’s Christian identity became more important than his birthplace identity in contributing to his successful public career.

This paper has value in showing how Christian influences interacted with various cultural factors in early Hong Kong. It also offers insights into Lin’s life and motivations as well as the history of the institutions he contributed to/founded. It not only furthers our understanding of the Chinese Christian business elite in early Hong Kong but also provides us with insights when further studying this group of people in other British colonies in Asia.

The Communist revolution in China has led to the appearance in this country of increasing numbers of Chinese books in Russian translation. The Chinese names in Cyrillic transcription have presented many librarians and students with a new problem, that of identifying the Cyrillic form of a name with the customary Wade‐Giles transcription. The average cataloguer, the first to meet the problem, has two obvious lines of action, and neither is satisfactory. He can save up the names until he has a chance to consult an expert in Chinese. Apart altogether from the delay, the expert, confronted with a few isolated names, might simply reply that he could do nothing without the Chinese characters, and it is only rarely that Soviet books supply them. Alternatively, he can transliterate the Cyrillic letters according to the system in use in his library and leave the matter there for fear of making bad worse. As long as the writers are not well known, he may feel only faintly uneasy; but the appearance of Chzhou Ėn‐lai (or Čžou En‐laj) upsets his equanimity. Obviously this must be entered under Chou; and we must have Mao Tse‐tung and not Mao Tsze‐dun, Ch'en Po‐ta and not Chėn' Bo‐da. But what happens when we have another . . . We can hardly write Ch'en unless we know how to represent the remaining elements in the name; yet we are loth to write Ch'en in one name and Chėn' in another.

The purpose of this paper is to utilize a multi-method design for research on corruption in China. Corruption in any society is inimical to good governance. Singapore, despite her size, is argued to be a plausible model for China.

Taking a multi-method approach, the phenomena of corruption is investigated from: etymological analyses for corruption (European roots) and its Chinese equivalent, 贪污 (pinyin: tan wu) case studies taken from three periods: current, Qing Dynasty and to founding of China (zhong guo, Qin Dynasty) to ground our policy recommendation of China be modeling after Singapore on the basis of our analysis of statistical (2013 and longitudinal) data. In the process, the authors embark on inter-country comparisons (mainly Confucian China, Hong Kong, Taiwan, South Korea and Japan).

Here are the key insights: scholars are unaware the English word corruption is narrower in scope than the Chinese equivalent tan wu贪污. As far back as 3,000 years, the Chinese had attributed wu, 污 as filthy, polluting, dirty to psychological concept of greed tan, 贪. In English, corruption does not denote greed per se. Falsification of facts as a political ploy dates back to Qin dynasty. Destabilizing corrupt cases occurred in China today as in Qing Dynasty. Singapore rather Hong Kong is a better model for China in reforming society.

This paper illustrates a distinctively, in-depth approach to research on Chinese management. It shows why it is important to clarify key concepts: corruption in the West and tan wu贪污in the East. Historical cases are utilized to show the presence of a continuing Chinese mind set. The authors argued for China to embark on a city-by-city strategy (modeling after Singapore) toward becoming a corruption-free society. Now, as 3,000 years ago, the Chinese conceptualization of corruption embeds the psychology of greed.

China is at a crossroad of her economic development. There is a possible risk of China being destabilized through the corruption of the top rung of leadership. Chinese authorities must with urgency, rein in corruption. An approach is proposed in this paper.

In terms of style, approach and method of research, this paper is highly original. The integrative research here provides a rationale and basis for the Chinese leaders to implement a policy for a less corrupt society.