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Corporate Social Responsibility and Tax Aggressiveness: Evidence from Indonesia
16 references·0 citing·46 second hopsampled
Corporate Social Responsibility and Tax Aggressiveness: Evidence from Indonesia (2020)Corporate Social Responsibility and Tax A…The Role of Gender Diversity on Tax Aggressiveness and Corporate Social Responsibility: Evidence from Italian Listed Companies (2020)The Role of Gender Diversity …Bridging the gap between corporate social responsibility performance and tax aggressiveness (2020)Bridging the gap between corp…Is Corporate Tax Aggressiveness a Reputation Threat? Corporate Accountability, Corporate Social Responsibility, and Corporate Tax Behavior (2019)Is Corporate Tax Aggressivene…What do we know about tax aggressiveness and corporate social responsibility? An integrative review (2018)What do we know about tax agg…The role of board gender and foreign ownership in the CSR performance of Chinese listed firms (2016)The role of board gender and …Outside Directors, Corporate Social Responsibility Performance, and Corporate Tax Aggressiveness: An Empirical Analysis (2016)Outside Directors, Corporate …Corporate Social Responsibility, Tax Aggressiveness, and Firm Market Value (2016)Corporate Social Responsibili…Does corporate social responsibility affect corporate tax aggressiveness? (2015)Does corporate social respons…Tax Aggressiveness, Corporate Social Responsibility, and Ownership Structure (2013)Tax Aggressiveness, Corporate…csr , Tax and Development (2013)csr , Tax and DevelopmentIs Earnings Quality Associated with Corporate Social Responsibility? (2012)Is Earnings Quality Associate…Corporate social responsibility and tax aggressiveness: a test of legitimacy theory (2012)Corporate social responsibili…Corporate social responsibility and tax aggressiveness: An empirical analysis (2011)Corporate social responsibili…The Mandatory Corporate Social Responsibility in Indonesia: Problems and Implications (2010)The Mandatory Corporate Socia…The effect of board of director composition on corporate tax aggressiveness (2010)The effect of board of direct…Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Culture's Consequences: Comparing Values, Behaviors, Institutions, and Organizations across Nations (2002)Strategic management a stakeholder approach (2010)Does Corporate Social Responsibility Influence Corporate Tax Avoidance of Chinese Listed Companies? (2018)Does corporate social responsibility affect tax avoidance: Evidence from family firms (2019)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis (2013)Is Corporate Social Responsibility Performance Associated with Tax Avoidance? (2014)The impact of corporate governance on corporate tax avoidance—A literature review (2019)Content Analysis: An Introduction to its Methodology. (1984)Basic Content Analysis (1990)Corporate social responsibility: review and roadmap of theoretical perspectives (2016)The impacts of environmental, social, and governance factors on firm performance (2018)CSR in Times of Crisis: Evidence from the COVID-19 Pandemic (2020)Corporate Social Responsibility Across Europe (2005)The market for virtue: the potential and limits of corporate social responsibility (2006)“Implicit” and “Explicit” CSR: A Conceptual Framework for a Comparative Understanding of Corporate Social Responsibility (2008)Political Corporate Social Responsibility: Reviewing Theories and Setting New Agendas (2014)A Text Mining-Based Review of Cause-Related Marketing Literature (2015)Institutional framework of ESG disclosures: comparative analysis of developed and developing countries (2021)Evaluating Structural Equation Models with Unobservable Variables and Measurement Error (1981)Managing Legitimacy: Strategic and Institutional Approaches (1995)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 (2016)Responsible Investing: The ESG-Efficient Frontier (2019)Risk, Return, and Equilibrium: Empirical Tests (1973)Econometric Analysis of Cross Section and Panel Data (2001)The moderating effect of the board of directors on firm value and tax planning: Evidence from European listed firms (2019)Are narcissistic CEOs more tax aggressive? The moderating role of internal audit committees (2021)A PRISMA‐Based Systematic Review on Economic, Social, and Governance Practices: Insights and Research Agenda (2024)Management ownership and market valuation (1988)Gender Differences in Preferences (2009)Women in the boardroom and their impact on governance and performance☆ (2009)A study of environmental policies and regulations, governance structures, and environmental performance: The role of female directors (2018)Are women greener? Corporate gender diversity and environmental violations (2018)Firms and social responsibility: A review of ESG and CSR research in corporate finance (2021)Detecting Earnings Management. (1995)An Examination of Corporate Tax Shelter Participants (2009)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Corporate governance, incentives, and tax avoidance (2015)Value-Enhancing Capabilities of CSR: A Brief Review of Contemporary Literature (2014)The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance (2017)Women on corporate boards and corporate financial and non-financial performance: A systematic literature review and future research agenda (2020)
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References

  • 2012Is Earnings Quality Associated with Corporate Social Responsibility?2,009 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 2016The role of board gender and foreign ownership in the CSR performance of Chinese listed firms957 cited
  • 2011Corporate social responsibility and tax aggressiveness: An empirical analysis781 cited
  • 2010The effect of board of director composition on corporate tax aggressiveness489 cited
  • 2012Corporate social responsibility and tax aggressiveness: a test of legitimacy theory466 cited
  • 2010The Mandatory Corporate Social Responsibility in Indonesia: Problems and Implications230 cited
  • 2015Does corporate social responsibility affect corporate tax aggressiveness?190 cited
  • 2016Outside Directors, Corporate Social Responsibility Performance, and Corporate Tax Aggressiveness: An Empirical Analysis139 cited
  • 2013Tax Aggressiveness, Corporate Social Responsibility, and Ownership Structure134 cited
  • 2018What do we know about tax aggressiveness and corporate social responsibility? An integrative review110 cited
  • 2019Is Corporate Tax Aggressiveness a Reputation Threat? Corporate Accountability, Corporate Social Responsibility, and Corporate Tax Behavior100 cited
  • 2020Bridging the gap between corporate social responsibility performance and tax aggressiveness99 cited

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2016
Corporate Social Responsibility, Tax Aggressiveness, and Firm Market Value
89 cited
  • 2020The Role of Gender Diversity on Tax Aggressiveness and Corporate Social Responsibility: Evidence from Italian Listed Companies86 cited
  • 2013csr , Tax and Development78 cited
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