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Corporate social responsibility, tax avoidance, and earnings performance
Watson, Luke - In: The journal of the American Taxation Association : a … 37 (2015) 2, pp. 1-21
Persistent link: https://www.econbiz.de/10011625689
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Moderated mediation effects of corporate social responsibility performance on tax avoidance : evidence from China
Mao, Chih-Wen; Wu, Wen-chieh Jack - In: Asia-Pacific journal of accounting & economics : … 26 (2019) 1/2, pp. 90-107
Persistent link: https://www.econbiz.de/10012173940
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Corporate Social Responsibility, Tax Avoidance, and Earnings Performance
Watson, Luke - 2018
I investigate the influence of pretax earnings performance on the relation between corporate social responsibility (CSR) and tax avoidance. Prior studies of the relation between CSR and tax avoidance find mixed results. Based on slack resource theory (Penrose 1959), I predict and find that the...
Persistent link: https://www.econbiz.de/10012937589
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The role of ESG performance in firms' resilience during the COVID-19 pandemic : evidence from Nordic firms
Yahya, Habeeb - In: Global finance journal 58 (2023), pp. 1-18
Persistent link: https://www.econbiz.de/10014633872
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Do sustainability practices influence financial performance? : evidence from the Nordic financial industry
Rahi, A. B. M. Fazle; Akter, Ruzlin; Johansson, Jeaneth - In: Accounting research journal 35 (2022) 2, pp. 292-314
Persistent link: https://www.econbiz.de/10012886468
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Board gender diversity and sustainability performance : Nordic evidence
Khatri, Ishwar - In: Corporate social responsibility and environmental management 30 (2023) 3, pp. 1495-1507
Persistent link: https://www.econbiz.de/10014325527
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Intended and unintended effects of specialized regulation on microfinance institutions' double-bottom line management
Bellazzecca, Enrico; Biosca, Olga - In: Annals of public and cooperative economics 93 (2022) 4, pp. 977-999
Persistent link: https://www.econbiz.de/10013464158
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Assessing impact of base erosion and profit shifting on performance of subsidiaries of multinational corporations in Baltic countries
Kundelis, Egidijus; Legenzova, Renata - In: Equilibrium : quarterly journal of economics and … 14 (2019) 2, pp. 277-293
Persistent link: https://www.econbiz.de/10012232052
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Corporate tax avoidance and performance : evidence from China's listed companies
Zhang, Chen; Cheong, Kee Cheok; Rasiah, Rajah - In: Institutions and economies 8 (2016) 3, pp. 61-83
Persistent link: https://www.econbiz.de/10011646886
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Corporate tax avoidance and firm value : evidence from Taiwan
Nebie, Messaoude; Cheng, Ming-Chang - In: Cogent business & management 10 (2023) 3, pp. 1-19
Corporate tax avoidance practice has gathered a certain attention from researchers in recent years with the advent of corporate social responsibility and the need for firms and managers to find ways to maximize firm value while using more sustainable practices. In this study, using data from...
Persistent link: https://www.econbiz.de/10014505381