Kiesewetter, Dirk; Manthey, Johannes - In: Corporate Governance: The International Journal of … 17 (2017) 5, pp. 803-821
Purpose This paper aims to answer how corporate governance and corporate social responsibility (“CSR”) affect the relationship between value creation and tax avoidance. This study further analyses the impact of the institutional environment, i.e. whether a country is rather a liberal or a...