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Is Corporate Social Responsibility Performance Associated with Tax Avoidance? · Study

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ArticleIs Corporate Social Responsibility Performance Associated with Tax Avoidance?

Roman Lanis2014

Article2014

Is Corporate Social Responsibility Performance Associated with Tax Avoidance?

Roman Lanis · Grant Richardson

438 citations·0/0 files stored·Journal of Business Ethics

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Corporate Taxation and Avoidance Taxation and Legal Issues Corporate Social Responsibility Reporting

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1983Separation of Ownership and Control 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems 1986Large Shareholders and Corporate Control 2007Strategy and society: the link between competitive advantage and corporate social responsibility 1997THE CORPORATE SOCIAL PERFORMANCE-FINANCIAL PERFORMANCE LINK 2009Women in the boardroom and their impact on governance and performance☆2002Introduction

Cited by

2020Directors with foreign experience and corporate tax avoidance 2016Tax Avoidance as a Sustainability Problem 2020Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market 2015Does corporate social responsibility affect corporate tax aggressiveness?2020Firm sustainable investment: Are female directors greener?2016Outside Directors, Corporate Social Responsibility Performance, and Corporate Tax Aggressiveness: An Empirical Analysis

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2015Board of Director Gender and Corporate Tax Aggressiveness: An Empirical Analysisarticle · 24 shared references 2010The effect of board of director composition on corporate tax aggressivenessarticle · 22 shared references 2016Outside Directors, Corporate Social Responsibility Performance, and Corporate Tax Aggressiveness: An Empirical Analysisarticle · 21 shared references 2013The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysisarticle · 20 shared references 2015Does corporate social responsibility affect corporate tax aggressiveness?article · 20 shared references 2016Ownership structure and corporate tax avoidance: Evidence from publicly listed private firms in Chinaarticle · 18 shared references

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Year2014

Typearticle

Published2014-01-17

VenueJournal of Business Ethics

ISSN-L0167-4544

Languageen

Citations438

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.1007/s10551-014-2052-8

openalex_workW2082540969

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2019Corporate social responsibility and financial fraud: evidence from China

2020Multinational enterprises and corporate tax planning: A review of literature and suggestions for a future research agenda