The effect of mandatory CSR disclosures on corporate tax avoidance : evidence from a quasi-natural experiment
Year of publication: |
2024
|
---|---|
Authors: | Cao, June ; Abdifatah Ahmed Haji ; Hu, Jinshuai |
Published in: |
Journal of international accounting research. - Sarasota, Fla. : American Accounting Association, ISSN 1542-6297, ZDB-ID 2118810-5. - Vol. 23.2024, 2, p. 33-57
|
Subject: | disclosure regulation | corporate social responsibility | corporate tax avoidance | Steuervermeidung | Tax avoidance | Corporate Social Responsibility | Corporate social responsibility | Unternehmenspublizität | Corporate disclosure | Unternehmensbesteuerung | Corporate taxation | Auskunftspflicht | Disclosure regulation | Körperschaftsteuer | Corporate income tax |
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