Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities
By Chun Keung Hoi, Qiang Wu, Hao Zhang. 2013
888 citations recorded by the source corpus.
Subfields: Accounting, Economics and Econometrics
View Paper: https://www.semanticscholar.org/paper/07e770dca578ef16142e92c4a6a430ad210f3791
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Tarek Abdelfattah
- Roman Lanis
- Gordon Richardson
- Issam Laguir
- Raffaele Staglianò
- Jamal Elbaz
- Iftekhar Hasan
- Kenny Z. Lin
In Economics and Econometrics
- Tarek Abdelfattah
- Gordon Richardson
- Roman Lanis
- Issam Laguir
- Raffaele Staglianò
- Jamal Elbaz
- Kenny Z. Lin
- Su-Yin Cheng
Citations in the corpus
- The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance (2017, neutral): “Along the same lines, Hong and Kacperczyk (2009) find that vice stocks receive less coverage by analysts, are less held by norm-constrained institutional investors such as pension plans and excluding them from the investment universe comes with a financial cost. Fabozzi et al. (2008) expand the noti”
- Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness (2014, positive): “Following Rego and Wilson (2012) and Hoi et al. (2013), we capture the risky tax positions by focusing on firms with top quintile values of estimated sheltering probability.”
- Environmental policy, environmental performance, and financial distress in China: Do top management team characteristics matter? (2018, background): “Although firms seem to engage in environmental practices (in response to environmental policies and regulations) to increase social legitimacy, they appear to enjoy ‘insurance-type protection’ of such practices in the events of financial mishaps (Godfrey et al., 2009; Hoi et al., 2013; Moser and Mar”
- The Effect of Cultural Similarity on Mergers and Acquisitions: Evidence from Corporate Social Responsibility (2018, neutral): “…mission, and values by disclosing CSR practices.4 Moreover, CSR policies are driven by stakeholders’ preferences (Benabou and Tirole, 2010) and thus reflect shared beliefs and values within an organization, defining corporate culture (e.g., Hoi, Wu, and Zhang, 2013; Gao, Lisic, and Zhang, 2014).”