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Moderated mediation effects of corporate social responsibility performance on tax avoidance: evidence from China

16 references·16 citing·46 second hopsampled

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References

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1990Corporate culture and economic theory2,233 cited
2005Corporate tax avoidance and high-powered incentives2,187 cited
2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
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1997Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data961 cited
2013Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities927 cited
2011Corporate social responsibility and tax aggressiveness: An empirical analysis781 cited
2008

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Corporate Sustainability Reporting: A Study in Disingenuity?

531 cited

2009Does Social Performance Really Lead to Financial Performance? Accounting for Endogeneity529 cited

2014Is Corporate Social Responsibility Performance Associated with Tax Avoidance?438 cited

Cited by

2023Tax avoidance, CSR performance and financial impacts: evidence from BRICS economies46 cited
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2023Does CSR affect tax avoidance? Moderating role of political connections in Bangladesh banking sector31 cited
2020The effect of Confucian culture on corporate tax avoidance: evidence from China31 cited
2023Complements, substitutes or neither? A review of the relation between corporate social responsibility and corporate tax avoidance29 cited
2022Pengaruh Corporate Social Responsibility (CSR) dan Karakteristik Perusahaan terhadap Praktik Penghindaran Pajak Perusahaan yang Terdaftar di Bursa Efek Indonesia29 cited
2021Corporate Social Responsibility and Corporate Tax Aggressiveness: A Scientometric Analysis of the Existing Literature to Map the Future26 cited
2023Tax Avoidance and Corporate Social Responsibility: A Meta-Analysis25 cited
2023Corporate social responsibility and tax avoidance: Channeling effect of family firms24 cited
2020The effect of sustainability performance and CSR on corporate tax avoidance with board gender diversity as mediating variable22 cited
2022The Effect of Corporate Social Responsibility, Family Ownership on Tax Avoidance: The Effect of Audit Quality Moderation21 cited
2024The Impact of CSR on Tax Avoidance: The Moderating Role of Political Connections17 cited
2022The Effect of Sales Growth, Responsibility, and Institutional Ownership on Tax Avoidance with Profitability as Moderating Variables15 cited
2021HUBUNGAN DEWAN DIREKSI, KEBERAGAMAN GENDER DAN KINERJA BERKELANJUTAN TERHADAP PENGHINDARAN PAJAK12 cited
2022CSR Decoupling and Tax Avoidance: a Conceptual Framework11 cited