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Is corporate social responsibility (CSR) associated with tax avoidance? : evidence from irresponsible CSR activities

Hoi, Chun-keung; Wu, Qiang; Zhang, Hao - In: The accounting review : a publication of the American … 88 (2013) 6, pp. 2025-2059

Persistent link: https://www.econbiz.de/10010231054

Beauty is in the eye of the beholder : the effect of corporate tax avoidance on the cost of bank loans

Hasan, Iftekhar; Hoi, Chun-keung; Wu, Qiang; Zhang, Hao - 2014

Persistent link: https://www.econbiz.de/10010237767

Beauty is in the eye of the beholder : the effect of corporate tax avoidance on the cost of bank loans

Hasan, Iftekar; Hoi, Chun-keung; Wu, Qiang; Zhang, Hao - In: Journal of financial economics 113 (2014) 1, pp. 109-130

Persistent link: https://www.econbiz.de/10010421824

Does social capital matter in corporate decisions? : evidence from corporate tax avoidance

Hasan, Iftekhar; Hoi, Chun-keung; Wu, Qiang; Zhang, Hao - In: Journal of accounting research 55 (2017) 3, pp. 629-668

Persistent link: https://www.econbiz.de/10011706263

Does social capital matter in corporate decisions? : evidence from corporate tax avoidance

Hasan, Iftekhar; Hoi, Chun-keung; Wu, Qiang; Zhang, Hao - 2017

Persistent link: https://www.econbiz.de/10011706804

Does public scrutiny on corporate tax decisions affect directors? : effects of responsible (irresponsible) corporate tax practices on director reputation

Hoi, Chun-keung; Ke, Yun; Wu, Qiang; Zhang, Hao - In: Accounting and business research 54 (2024) 2, pp. 168-189

Persistent link: https://www.econbiz.de/10014576852

Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans

Hasan, Iftekhar; Hoi, Chun Keung; Wu, Qiang; Zhang, Hao - In: Journal of Financial Economics 113 (2014) 1, pp. 109-130

We find that firms with greater tax avoidance incur higher spreads when obtaining bank loans. This finding is robust in a battery of sensitivity analyses and in two quasi-experimental settings including the implementation of Financial Accounting Standards Board Interpretation No. 48 and the...

Persistent link: https://www.econbiz.de/10010776500