Corporate social responsibility and tax aggressiveness: An empirical analysis

By Roman Lanis, Gordon Richardson. 2012

776 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/9e996add6e032ce0d1aa2e0de9831ef840f9afe4

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Citations in the corpus

On the Value of Corporate Social Responsibility Disclosure: An Empirical Investigation of Corporate Bond Issues in China (2018, background): “Lanis and Richardson (2012) show that higher levels of CSR disclosure are associated with lower tax avoidance, suggesting increased transparency.”
The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis (2013, methodology): “…tax revenue which could be used by government to fund 1 In line with existing empirical tax research (e.g., Frank et al., 2009; Chen et al., 2010; Lanis and Richardson, 2012), we define corporate tax aggressiveness as the downward management of taxable income through tax-planning activities.”
The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance (2017, neutral): “Lanis and Richardson (2012) document a negative correlation between”
Stock price crash risk: review of the empirical literature (2018, neutral): “It has also been found that CSR firms engage less in tax avoidance (Lanis and Richardson, 2012) and tax avoidance increases crash risk (Kim et al. 2011b), implying another possible moderating variable that may explain the CSR-crash relationship.”
Outside Directors, Corporate Social Responsibility Performance, and Corporate Tax Aggressiveness: An Empirical Analysis (2016, methodology): “Hoi et al., 2013; Huseynov & Klamm, 2012; Lanis & Richardson, 2012; McGuire et al., 2012; Rego, 2003; Siegfried, 1972).”
Determinants of transfer pricing aggressiveness: empirical evidence from Australian firms (2013, neutral): “, 2009), and the development of accounting disclosure indexes (e.g. Singhvi and Desai, 1971; Choi, 1973; Buzby, 1974; Barrett, 1975; Wallace, 1988; Cooke and Wallace, 1989; Cooke, 1991; Adhikari and Tondkar, 1992; Bavishi, 1995; Salter and Niswander, 1995; Marston and Shrives, 1991; Zarzeski, 1996; ”
Corporate Social Responsibility, Institutional Environments, and Tax Avoidance: Evidence from a Subnational Comparison in China (2017, methodology): “…aggressive tax avoidance may be perceived as a morally reprehensible business practice, and socially responsible firms are expected to avoid this practice by paying their fair share of taxes (e.g., Bird & Smucker, 2007; Hoi et al., 2013; Lanis & Richardson, 2012; SustainAbility, 2006).”
Going to Haven? Corporate Social Responsibility and Tax Avoidance (2019, background): “For example, Lanis and Richardson (2012) use effective tax rates (ETRs) and examine publicly listed Australian corporations.”