This study provides empirical evidence on the relationship between corporate social responsibility and tax planning. In line with the reasoning of Davis et al.(2016) and Mao (2019), firms were divided into two groups based on the connection between their level of corporate social responsibility...

Natural disaster events such as drought affect the broader economy and inflict adverse consequences for firms because of spill-over effects in an integrated economy. Contrary to the expectation that firms would engage in higher levels of corporate tax avoidance strategies when they experience a...

Using the implementation of "Golden Tax Phase III" as a quasi-natural experiment, we take the difference-in-differences (DID) method to examine how changes in taxation technology affect firm donations. Specifically, "Golden Tax Phase III" has reduced the donation level of private enterprises...

Objective - Corporate social responsibility disclosure (CSRD) is an interesting issue, which has an influence on the decision of an investor when deciding whether to invest in a company. This study examines the empirical evidence about the factors which influence CSRD. The factors include media...