{"id":"https://openalex.org/W7147486247","doi":"https://doi.org/10.1057/s41267-026-00855-w","title":"In a \u2018bad\u2019 place? Location and the relationship between tax haven use and corporate reputation","display_name":"In a \u2018bad\u2019 place? Location and the relationship between tax haven use and corporate reputation","publication_year":2026,"publication_date":"2026-04-02","ids":{"openalex":"https://openalex.org/W7147486247","doi":"https://doi.org/10.1057/s41267-026-00855-w"},"language":"en","primary_location":{"id":"doi:10.1057/s41267-026-00855-w","doi":"https://doi.org/10.1057/s41267-026-00855-w","is_oa":false,"landing_page_url":"https://doi.org/10.1057/s41267-026-00855-w","pdf_url":null,"source":{"id":"https://openalex.org/S38024979","display_name":"Journal of International Business Studies","issn_l":"0047-2506","issn":["0047-2506","1478-6990"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","vabb-shw"],"host_organization":"https://openalex.org/P4310319702","host_organization_name":"Palgrave Macmillan","host_organization_lineage":["https://openalex.org/P4310319702","https://openalex.org/P4310319964"],"host_organization_lineage_names":["Palgrave Macmillan","Macmillan Publishers"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of International Business Studies","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://purehost.bath.ac.uk/ws/files/386885443/JIBS_SB.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5052182382","display_name":"Giulio Nardella","orcid":"https://orcid.org/0000-0002-1659-8276","observed_orcids":["https://orcid.org/0000-0002-1659-8276"]},"institutions":[{"id":"https://openalex.org/I4210140385","display_name":"ESCP Business School","ror":"https://ror.org/036d5c397","country_code":"GB","type":"education","lineage":["https://openalex.org/I4210140385","https://openalex.org/I4210149577"]}],"countries":["GB"],"is_corresponding":true,"raw_author_name":"Giulio Nardella","raw_affiliation_strings":["ESCP Business School, 527 Finchley Rd, London, NW3 7BG, UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"ESCP Business School, 527 Finchley Rd, London, NW3 7BG, UK","institution_ids":["https://openalex.org/I4210140385"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5050120204","display_name":"Chris Michael Jones","orcid":"https://orcid.org/0000-0003-1115-6409","observed_orcids":["https://orcid.org/0000-0003-1115-6409"]},"institutions":[{"id":"https://openalex.org/I169199633","display_name":"Aston University","ror":"https://ror.org/05j0ve876","country_code":"GB","type":"education","lineage":["https://openalex.org/I169199633"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Chris Jones","raw_affiliation_strings":["Aston Business School, Aston University, Birmingham, B4 7ET, UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Aston Business School, Aston University, Birmingham, B4 7ET, UK","institution_ids":["https://openalex.org/I169199633"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5063634421","display_name":"Stephen J. Brammer","orcid":"https://orcid.org/0000-0003-1424-0008","observed_orcids":["https://orcid.org/0000-0003-1424-0008"]},"institutions":[{"id":"https://openalex.org/I51601045","display_name":"University of Bath","ror":"https://ror.org/002h8g185","country_code":"GB","type":"education","lineage":["https://openalex.org/I51601045"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Stephen Brammer","raw_affiliation_strings":["Dean of Bath School of Management, University of Bath, Bath, BA2 7AY, UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Dean of Bath School of Management, University of Bath, Bath, BA2 7AY, UK","institution_ids":["https://openalex.org/I51601045"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5031915305","display_name":"Yama Temouri","orcid":"https://orcid.org/0000-0003-3014-258X","observed_orcids":["https://orcid.org/0000-0003-3014-258X"]},"institutions":[{"id":"https://openalex.org/I201726411","display_name":"United Arab Emirates University","ror":"https://ror.org/01km6p862","country_code":"AE","type":"education","lineage":["https://openalex.org/I201726411"]}],"countries":["AE"],"is_corresponding":true,"raw_author_name":"Yama Temouri","raw_affiliation_strings":["College of Business and Economics, United Arab Emirates University, Al Ain, United Arab Emirates"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"College of Business and Economics, United Arab Emirates University, Al Ain, United Arab Emirates","institution_ids":["https://openalex.org/I201726411"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":4,"corresponding_author_ids":["https://openalex.org/A5031915305","https://openalex.org/A5052182382"],"corresponding_institution_ids":["https://openalex.org/I201726411","https://openalex.org/I4210140385"],"apc_list":{"value":4790,"currency":"USD","value_usd":4790},"apc_paid":null,"fwci":3.1429,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.86464442,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":91,"max":95},"biblio":{"volume":"57","issue":"5","first_page":"696","last_page":"718"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12738","display_name":"Corporate Identity and Reputation","score":0.5946999788284302,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12738","display_name":"Corporate Identity and Reputation","score":0.5946999788284302,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.39259999990463257,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.002400000113993883,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-havens","display_name":"tax havens","score":0.9139999747276306},{"id":"https://openalex.org/keywords/corporate-reputation","display_name":"corporate reputation","score":0.9810000061988831},{"id":"https://openalex.org/keywords/multinational-corporations","display_name":"multinational corporations","score":0.9959999918937683},{"id":"https://openalex.org/keywords/country-reputation","display_name":"country reputation","score":0.6349999904632568},{"id":"https://openalex.org/keywords/stakeholder-perspectives","display_name":"stakeholder perspectives","score":0.7860000133514404},{"id":"https://openalex.org/keywords/attribution-theory","display_name":"attribution theory","score":0.8029999732971191},{"id":"https://openalex.org/keywords/corruption","display_name":"corruption","score":0.8289999961853027},{"id":"https://openalex.org/keywords/corporate-social-responsibility","display_name":"corporate social responsibility","score":0.593999981880188}],"concepts":[{"id":"https://openalex.org/C2780313560","wikidata":"https://www.wikidata.org/wiki/Q272051","display_name":"Tax haven","level":4,"score":0.6492000222206116},{"id":"https://openalex.org/C48798503","wikidata":"https://www.wikidata.org/wiki/Q877546","display_name":"Reputation","level":2,"score":0.6155999898910522},{"id":"https://openalex.org/C193257486","wikidata":"https://www.wikidata.org/wiki/Q3681519","display_name":"International business","level":2,"score":0.527999997138977},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5159000158309937},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4846000075340271},{"id":"https://openalex.org/C67674302","wikidata":"https://www.wikidata.org/wiki/Q730573","display_name":"Organizational culture","level":2,"score":0.4438000023365021},{"id":"https://openalex.org/C2778217808","wikidata":"https://www.wikidata.org/wiki/Q5683658","display_name":"Haven","level":2,"score":0.4268999993801117},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.3718000054359436},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.3472999930381775},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3422999978065491},{"id":"https://openalex.org/C2992712416","wikidata":"https://www.wikidata.org/wiki/Q7398532","display_name":"Safe haven","level":2,"score":0.3271999955177307},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.30820000171661377},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.3070000112056732},{"id":"https://openalex.org/C31168002","wikidata":"https://www.wikidata.org/wiki/Q1667430","display_name":"International political economy","level":3,"score":0.30480000376701355},{"id":"https://openalex.org/C2986160967","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business management","level":2,"score":0.30219998955726624},{"id":"https://openalex.org/C34630208","wikidata":"https://www.wikidata.org/wiki/Q7016388","display_name":"New business development","level":3,"score":0.29109999537467957},{"id":"https://openalex.org/C119232533","wikidata":"https://www.wikidata.org/wiki/Q873451","display_name":"Business ethics","level":2,"score":0.2854999899864197},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.27889999747276306},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.26919999718666077},{"id":"https://openalex.org/C106159729","wikidata":"https://www.wikidata.org/wiki/Q2294553","display_name":"Financial economics","level":1,"score":0.26899999380111694},{"id":"https://openalex.org/C2985362895","wikidata":"https://www.wikidata.org/wiki/Q478594","display_name":"Reputation management","level":3,"score":0.2653999924659729},{"id":"https://openalex.org/C80515813","wikidata":"https://www.wikidata.org/wiki/Q1134763","display_name":"Corporate finance","level":2,"score":0.2624000012874603},{"id":"https://openalex.org/C199364280","wikidata":"https://www.wikidata.org/wiki/Q5001929","display_name":"Business relationship management","level":4,"score":0.26030001044273376},{"id":"https://openalex.org/C529859519","wikidata":"https://www.wikidata.org/wiki/Q24208053","display_name":"Business economics","level":2,"score":0.25600001215934753}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1057/s41267-026-00855-w","doi":"https://doi.org/10.1057/s41267-026-00855-w","is_oa":false,"landing_page_url":"https://doi.org/10.1057/s41267-026-00855-w","pdf_url":null,"source":{"id":"https://openalex.org/S38024979","display_name":"Journal of International Business Studies","issn_l":"0047-2506","issn":["0047-2506","1478-6990"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","vabb-shw"],"host_organization":"https://openalex.org/P4310319702","host_organization_name":"Palgrave Macmillan","host_organization_lineage":["https://openalex.org/P4310319702","https://openalex.org/P4310319964"],"host_organization_lineage_names":["Palgrave Macmillan","Macmillan Publishers"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of International Business Studies","raw_type":"journal-article"},{"id":"pmh:oai:purehost.bath.ac.uk:openaire/51f8f6c7-0bd1-4d3d-a292-2a16fdf0b336","doi":null,"is_oa":true,"landing_page_url":"https://researchportal.bath.ac.uk/en/publications/51f8f6c7-0bd1-4d3d-a292-2a16fdf0b336","pdf_url":"https://purehost.bath.ac.uk/ws/files/386885443/JIBS_SB.pdf","source":{"id":"https://openalex.org/S4377196294","display_name":"Pure (University of Bath)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I51601045","host_organization_name":"University of Bath","host_organization_lineage":["https://openalex.org/I51601045"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":"Nardella, G, Jones, C, Brammer, S & Temouri, Y 2026, 'In a \u2018bad\u2019 place? Location and the relationship between tax haven use and corporate reputation', Journal of International Business Studies, vol. 57, no. 5, pp. 696-718. https://doi.org/10.1057/s41267-026-00855-w","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:publications.aston.ac.uk:48908","doi":null,"is_oa":false,"landing_page_url":"https://publications.aston.ac.uk/id/eprint/48908/1/In_a_Bad_Place_Tax_Havens_Jones_et_al.pdf","pdf_url":"https://publications.aston.ac.uk/id/eprint/48908/1/In_a_Bad_Place_Tax_Havens_Jones_et_al.pdf","source":{"id":"https://openalex.org/S4306400483","display_name":"Aston Publications Explorer (Aston University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I169199633","host_organization_name":"Aston University","host_organization_lineage":["https://openalex.org/I169199633"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Article"}],"best_oa_location":{"id":"pmh:oai:purehost.bath.ac.uk:openaire/51f8f6c7-0bd1-4d3d-a292-2a16fdf0b336","doi":null,"is_oa":true,"landing_page_url":"https://researchportal.bath.ac.uk/en/publications/51f8f6c7-0bd1-4d3d-a292-2a16fdf0b336","pdf_url":"https://purehost.bath.ac.uk/ws/files/386885443/JIBS_SB.pdf","source":{"id":"https://openalex.org/S4377196294","display_name":"Pure (University of Bath)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I51601045","host_organization_name":"University of Bath","host_organization_lineage":["https://openalex.org/I51601045"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":"Nardella, G, Jones, C, Brammer, S & Temouri, Y 2026, 'In a \u2018bad\u2019 place? Location and the relationship between tax haven use and corporate reputation', Journal of International Business Studies, vol. 57, no. 5, pp. 696-718. https://doi.org/10.1057/s41267-026-00855-w","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.6601999998092651,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320323026","display_name":"Aston University","ror":"https://ror.org/05j0ve876"}],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7147486247.pdf","grobid_xml":"https://content.openalex.org/works/W7147486247.grobid-xml"},"referenced_works_count":61,"referenced_works":["https://openalex.org/W1747500105","https://openalex.org/W1972237209","https://openalex.org/W1978529020","https://openalex.org/W1978700276","https://openalex.org/W1979032294","https://openalex.org/W1993230119","https://openalex.org/W1993883449","https://openalex.org/W1996547717","https://openalex.org/W2000421359","https://openalex.org/W2016853588","https://openalex.org/W2038553558","https://openalex.org/W2043991340","https://openalex.org/W2052288604","https://openalex.org/W2055249091","https://openalex.org/W2084403508","https://openalex.org/W2090300238","https://openalex.org/W2109735212","https://openalex.org/W2110684722","https://openalex.org/W2114075759","https://openalex.org/W2118936435","https://openalex.org/W2139122730","https://openalex.org/W2162412465","https://openalex.org/W2171256283","https://openalex.org/W2460345131","https://openalex.org/W2546435867","https://openalex.org/W2560683668","https://openalex.org/W2600571202","https://openalex.org/W2767658975","https://openalex.org/W2780638536","https://openalex.org/W2799331009","https://openalex.org/W2800830191","https://openalex.org/W2808633887","https://openalex.org/W2883298128","https://openalex.org/W2890660328","https://openalex.org/W2924366769","https://openalex.org/W2944858303","https://openalex.org/W2949145486","https://openalex.org/W2951823289","https://openalex.org/W2996946606","https://openalex.org/W3010557648","https://openalex.org/W3011060815","https://openalex.org/W3013163432","https://openalex.org/W3096787269","https://openalex.org/W3122147373","https://openalex.org/W3123831793","https://openalex.org/W3124177817","https://openalex.org/W3124221760","https://openalex.org/W3124536214","https://openalex.org/W3124834379","https://openalex.org/W3125670285","https://openalex.org/W3151653736","https://openalex.org/W3173939260","https://openalex.org/W3213015376","https://openalex.org/W4221117462","https://openalex.org/W4225423372","https://openalex.org/W4251666281","https://openalex.org/W4303946030","https://openalex.org/W4385812627","https://openalex.org/W4405015919","https://openalex.org/W4406603417","https://openalex.org/W4417224523"],"related_works":["https://openalex.org/W4400443826","https://openalex.org/W3057358531","https://openalex.org/W4414018021","https://openalex.org/W3045562914","https://openalex.org/W3169367229","https://openalex.org/W6968386572","https://openalex.org/W4400581274","https://openalex.org/W7111179993","https://openalex.org/W2533169800","https://openalex.org/W3033002662"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2026-04-02T00:00:00"}