Corporate social responsibility and tax avoidance: A comment and reflection

115 citations recorded by the source corpus.

Citations in the corpus

Is Corporate Social Responsibility Performance Associated with Tax Avoidance? (2014, unknown): “While minimizing the amount of corporate taxes paid could be deemed to be a legitimate exercise within the spirit of the law to maximize profits, where firms deliberately engage in behavior designed solely to minimize corporate taxes, such behavior has also attracted public concern (Landolf 2006; Wi”
The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance (2017, unknown): “…on CSR grounds and/or sustainability disclosures as a way to ‘greenwash’ over other areas where their behaviour is less savoury – for example, where they engage in earnings management (e.g., Hemingway and Maclagan, 2004), although this view is contested (e.g., Hasseldine and Morris, 2013).”