Chouaibi, Jamel; Rossi, Matteo; Abdessamed, Nouha - In: Competitiveness Review: An International Business Journal 32 (2021) 3, pp. 326-349
Purpose: The purpose of this paper is to examine the negative impact of corporate social responsibility (CSR), business ethics and responsible corporate governance on tax avoidance within a sample of 119 French industrial companies from 2010 to 2019. Design/methodology/approach: To test the...