Corporate social responsibility, institutional environments, and tax avoidance : evidence from a subnational comparison in China
Year of publication: |
December 2017
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Authors: | Lin, Kenny Z. ; Cheng, Suwina ; Zhang, Fang |
Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 52.2017, 4, p. 303-318
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Subject: | Business ethics and social responsibility | Institutions | Tax avoidance | Transition economies | Corporate Social Responsibility | Corporate social responsibility | Steuervermeidung | Unternehmensethik | Business ethics | China | Institutionelle Infrastruktur | Institutional infrastructure | Systemtransformation | Economic transition |
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