We explore how powerful CEOs manage the tax aggressiveness (TAG) of their firms. The agency view suggests that CEOs invest in TAG to enhance their own private benefits. On the contrary, the stream of corporate social responsibility theories argues that CEOs avoid investment in TAG as, although a...

We explore how powerful CEOs view investments in corporate social responsibility (CSR). The agency view suggests that CEOs invest in CSR to enhance their own private benefits. On the contrary, the conflict resolution view argues that CSR investments are made to resolve the conflicts among...

This paper examines the association between corporate social responsibility and firm financial performance for the period from 2008 to 2011. Corporate social responsibility is of crucial importance for the evaluation of firms financial because corporate social responsibility is the action...

The aim of the paper is to examine the effects of periods of financial crisis onCorporate Social Responsibility (CSR) practices. This paper represents a theoretical researchrelated to the latest developments in this field. We had documented our paper based on actualreferences on this matter....

This paper discusses the role accounting had in the financial crisis. It delves into how accounting helped invoke the financial crisis, what impacts the financial crisis is having on accounting and what can be done now. The research method used is literature review. The causes of the financial...

The aim of the paper is to evaluate the influence of the financial crisis and corruption on the corporate social behaviour of Romanian organisations. Starting from the reference literature on financial crisis, corruption and corporate social responsibility, this article is an investigation of...

The aim of the present paper is to highlight the characteristics of corporate governance structures in three main areas: Europe, USA and Latin America. This paper offers an overview of the common elements and divergent points of the corporate governance models following the particularities of...

The paper aims to identify the link between the corporate social responsibility (CSR) and the recent financial crisis, and to determine the main features of the companies’ responsible behavior during this period. This inquiry follows the pattern of a descriptive study and will concentrate on...

We study the extent to which a firm’s social capital, as measured by the intensity of a firm’s corporate social responsibility (CSR) activities, affects firm performance during the 2008-2009 financial crisis. We find that high-CSR firms have crisis-period stock returns that are four to five...