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CSR and tax aggressiveness of Malaysian listed companies: evidence from an emerging economy
16 references·6 citing·45 second hopsampled
CSR and tax aggressiveness of Malaysian listed companies: evidence from an emerging economy (2019)CSR and tax aggressiveness of Malaysian l…Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Is Corporate Social Responsib…Corporate social responsibility reporting by the global hotel industry: Commitment, initiatives and performance (2011)Corporate social responsibili…Corporate social responsibility and tax aggressiveness: An empirical analysis (2011)Corporate social responsibili…Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Voluntary Nonfinancial Disclo…The effect of board of director composition on corporate tax aggressiveness (2010)The effect of board of direct…A review of tax research (2010)A review of tax researchThe Supply of Corporate Social Responsibility Disclosures Among U.S. Firms (2008)The Supply of Corporate Socia…Factors Influencing Social Responsibility Disclosure by Portuguese Companies (2008)Factors Influencing Social Re…Ownership structure and corporate social responsibility disclosure: some Malaysian evidence (2007)Ownership structure and corpo…The role of environmental disclosures as tools of legitimacy: A research note (2006)The role of environmental dis…The impact of culture and governance on corporate social reporting (2005)The impact of culture and gov…Culture, Corporate Governance and Disclosure in Malaysian Corporations (2002)Culture, Corporate Governance…Corporate Social and Financial Performance: An Investigation in the U.K. Supermarket Industry (2001)Corporate Social and Financia…Methodological issues ‐ Reflections on quantification in corporate social reporting content analysis (2000)Methodological issues ‐ Refle…Managing Public Impressions: Environmental Disclosures in Annual Reports (1998)Managing Public Impressions: …Some determinants of social and environmental disclosures in New Zealand companies (1996)Some determinants of social a…ESG Strategy and Tax Avoidance: Insights from a Meta-Regression Analysis (2025)ESG Strategy and Tax Avoidanc…Understanding corporate tax responsibility: a systematic literature review (2023)Understanding corporate tax r…Tax Avoidance and Corporate Social Responsibility: A Meta-Analysis (2023)Tax Avoidance and Corporate S…Do more masculine-faced CEOs reflect more tax avoidance? Evidence from Indonesia (2023)Do more masculine-faced CEOs …Complements, substitutes or neither? A review of the relation between corporate social responsibility and corporate tax avoidance (2023)Complements, substitutes or n…CEO compensation, CEO attributes and tax aggressiveness: evidence from French firms listed on the CAC 40 (2021)CEO compensation, CEO attribu…The Presentation of Self in Everyday Life. (1956)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Proactive environmental strategies: a stakeholder management perspective (2002)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Content Analysis: An Introduction to its Methodology. 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References

  • 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting4,332 cited
  • 2010A review of tax research3,167 cited
  • 1996Some determinants of social and environmental disclosures in New Zealand companies2,166 cited
  • 2005The impact of culture and governance on corporate social reporting2,031 cited
  • 2006The role of environmental disclosures as tools of legitimacy: A research note2,030 cited
  • 2002Culture, Corporate Governance and Disclosure in Malaysian Corporations2,013 cited
  • 1998Managing Public Impressions: Environmental Disclosures in Annual Reports1,817 cited
  • 2000Methodological issues ‐ Reflections on quantification in corporate social reporting content analysis938 cited
  • 2008Factors Influencing Social Responsibility Disclosure by Portuguese Companies932 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
  • 2008The Supply of Corporate Social Responsibility Disclosures Among U.S. Firms612 cited
  • 2007Ownership structure and corporate social responsibility disclosure: some Malaysian evidence608 cited
  • 2001Corporate Social and Financial Performance: An Investigation in the U.K. Supermarket Industry

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577 cited
  • 2011Corporate social responsibility reporting by the global hotel industry: Commitment, initiatives and performance499 cited
  • 2010The effect of board of director composition on corporate tax aggressiveness489 cited
  • Cited by

    • 2021CEO compensation, CEO attributes and tax aggressiveness: evidence from French firms listed on the CAC 4036 cited
    • 2023Complements, substitutes or neither? A review of the relation between corporate social responsibility and corporate tax avoidance29 cited
    • 2023Tax Avoidance and Corporate Social Responsibility: A Meta-Analysis25 cited
    • 2023Understanding corporate tax responsibility: a systematic literature review24 cited
    • 2025ESG Strategy and Tax Avoidance: Insights from a Meta-Regression Analysis20 cited
    • 2023Do more masculine-faced CEOs reflect more tax avoidance? Evidence from Indonesia20 cited