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The effect of corporate social responsibility on earnings management and tax avoidance in Chinese listed companies
16 references·16 citing·40 second hopsampled
The effect of corporate social responsibility on earnings management and tax avoidance in Chinese listed companies (2019)The effect of corporate social responsibi…Do Socially Responsible Firms Pay More Taxes? (2015)Do Socially Responsible Firms…Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Is Corporate Social Responsib…Is Earnings Quality Associated with Corporate Social Responsibility? (2012)Is Earnings Quality Associate…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Are Socially Responsible Managers Really Ethical? Exploring the Relationship Between Earnings Management and Corporate Social Responsibility (2008)Are Socially Responsible Mana…Corporate Social Responsibility: Strategic Implications* (2006)Corporate Social Responsibili…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…The Economics of Corporate Tax Selfishness (2004)The Economics of Corporate Ta…Managers' Personal Values as Drivers of Corporate Social Responsibility (2004)Managers' Personal Values as …What Stakeholder Theory is Not (2003)What Stakeholder Theory is NotEarnings Management through Real Activities Manipulation (2003)Earnings Management through R…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications (1995)The Stakeholder Theory of the…INSTRUMENTAL STAKEHOLDER THEORY: A SYNTHESIS OF ETHICS AND ECONOMICS (1995)INSTRUMENTAL STAKEHOLDER THEO…A Three-Dimensional Conceptual Model of Corporate Performance (1979)A Three-Dimensional Conceptua…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Corporate social responsibility ( CSR ) and earnings management: A structured literature review with a focus on contextual factors (2024)Corporate social responsibili…Tax avoidance, CSR performance and financial impacts: evidence from BRICS economies (2023)Tax avoidance, CSR performanc…Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective (2023)Real earnings management and …Environmental, social, and governance ( ESG ) disclosure, earnings management and cash holdings: Evidence from a European context (2023)Environmental, social, and go…Earnings Management and Sustainability Reporting Disclosure: Some Insights from Indonesia (2023)Earnings Management and Susta…Does corporate sustainability disclosure mitigate earnings management: empirical evidence from Jordan (2023)Does corporate sustainability…Corporate tax avoidance: a systematic literature review and future research directions (2023)Corporate tax avoidance: a sy…Complements, substitutes or neither? A review of the relation between corporate social responsibility and corporate tax avoidance (2023)Complements, substitutes or n…The relationship between corporate sustainability performance and earnings management: evidence from emerging East Asian economies (2022)The relationship between corp…Pengaruh Corporate Social Responsibility (CSR) dan Karakteristik Perusahaan terhadap Praktik Penghindaran Pajak Perusahaan yang Terdaftar di Bursa Efek Indonesia (2022)Pengaruh Corporate Social Res…Does tax avoidance increase or decrease when tax enforcement is stronger? Evidence using CSR heterogeneity perspective (2022)Does tax avoidance increase o…Does environmental, social, and governance performance mitigate earnings management practices? Evidence from US commercial banks (2022)Does environmental, social, a…Earnings management in state-owned enterprises: bringing publicness back in (2021)Earnings management in state-…Does a Board Characteristic Moderate the Relationship between CSR Practices and Financial Performance? Evidence from European ESG Firms (2021)Does a Board Characteristic M…CSR and tax avoidance: A review of empirical research (2021)CSR and tax avoidance: A revi…A Review of Corporate Social Responsibility and Reputational Costs in the Tax Avoidance Literature* (2021)A Review of Corporate Social …The Structure of Scientific Revolutions (1963)Firm Resources and Sustained Competitive Advantage (1991)Firm resources and sustained competitive advantage (2004)Corporate Social Responsibility and Resource-Based Perspectives (2006)The New Political Role of Business in a Globalized World: A Review of a New Perspective on CSR and its Implications for the Firm, Governance, and Democracy (2010)How does corporate social responsibility contribute to firm financial performance? The mediating role of competitive advantage, reputation, and customer satisfaction (2014)The Nature of the Firm (1937)Contemporary Strategy Analysis (1998)The Relationship Between Corporate Philanthropy And Shareholder Wealth: A Risk Management Perspective (2005)Strategic management a stakeholder approach (2010)The Modern Corporation and Private Property (1933)Social Responsibilities of the Businessman (1954)A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance (1995)Social Responsibilities of the Businessman (2013)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)Corporate Sustainability: First Evidence on Materiality (2016)Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis (2017)Responsible Investing: The ESG-Efficient Frontier (2019)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Management ownership and market valuation (1988)Detecting Earnings Management. (1995)Long-Run Corporate Tax Avoidance (2008)A review of tax research (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Risk, Return, and Equilibrium: Empirical Tests (1973)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The economic implications of corporate financial reporting (2005)Opaque financial reports, R2, and crash risk☆ (2009)A review of archival auditing research (2014)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)Corporate Social Responsibility: A Theory of the Firm Perspective (2001)Corporate Social and Financial Performance: A Meta-Analysis (2003)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1979A Three-Dimensional Conceptual Model of Corporate Performance10,478 cited
  • 1995The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications9,170 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2006Corporate Social Responsibility: Strategic Implications*3,155 cited
  • 1995INSTRUMENTAL STAKEHOLDER THEORY: A SYNTHESIS OF ETHICS AND ECONOMICS3,104 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2012Is Earnings Quality Associated with Corporate Social Responsibility?2,009 cited
  • 2004Managers' Personal Values as Drivers of Corporate Social Responsibility1,492 cited
  • 2003What Stakeholder Theory is Not1,452 cited
  • 2008Are Socially Responsible Managers Really Ethical? Exploring the Relationship Between Earnings Management and Corporate Social Responsibility998 cited
  • 2013Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities927 cited

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  • 2004The Economics of Corporate Tax Selfishness505 cited
  • 2015Do Socially Responsible Firms Pay More Taxes?471 cited
  • Cited by

    • 2021Does a Board Characteristic Moderate the Relationship between CSR Practices and Financial Performance? Evidence from European ESG Firms129 cited
    • 2021CSR and tax avoidance: A review of empirical research80 cited
    • 2022Does environmental, social, and governance performance mitigate earnings management practices? Evidence from US commercial banks80 cited
    • 2023Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective62 cited
    • 2023Corporate tax avoidance: a systematic literature review and future research directions59 cited
    • 2023Environmental, social, and governance ( ESG ) disclosure, earnings management and cash holdings: Evidence from a European context57 cited
    • 2022The relationship between corporate sustainability performance and earnings management: evidence from emerging East Asian economies49 cited
    • 2023Tax avoidance, CSR performance and financial impacts: evidence from BRICS economies46 cited
    • 2021A Review of Corporate Social Responsibility and Reputational Costs in the Tax Avoidance Literature*40 cited
    • 2024Corporate social responsibility ( CSR ) and earnings management: A structured literature review with a focus on contextual factors34 cited
    • 2023Earnings Management and Sustainability Reporting Disclosure: Some Insights from Indonesia33 cited
    • 2022Does tax avoidance increase or decrease when tax enforcement is stronger? Evidence using CSR heterogeneity perspective30 cited
    • 2021Earnings management in state-owned enterprises: bringing publicness back in29 cited
    • 2023Complements, substitutes or neither? A review of the relation between corporate social responsibility and corporate tax avoidance29 cited
    • 2023Does corporate sustainability disclosure mitigate earnings management: empirical evidence from Jordan29 cited
    • 2022Pengaruh Corporate Social Responsibility (CSR) dan Karakteristik Perusahaan terhadap Praktik Penghindaran Pajak Perusahaan yang Terdaftar di Bursa Efek Indonesia29 cited