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Firm's tax aggressiveness under mandatory CSR regime: Evidence after mandatory CSR regulation of India
16 references·5 citing·51 second hop
Firm's tax aggressiveness under mandatory CSR regime: Evidence after mandatory CSR regulation of India (2021)Firm's tax aggressiveness under mandatory…Going to Haven? Corporate Social Responsibility and Tax Avoidance (2016)Going to Haven? Corporate Soc…Signaling through corporate accountability reporting (2015)Signaling through corporate a…Do Socially Responsible Firms Pay More Taxes? (2015)Do Socially Responsible Firms…Corporate Social Responsibility, Tax Avoidance, and Earnings Performance (2015)Corporate Social Responsibili…Is Corporate Social Responsibility Performance Associated with Tax Avoidance? 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References

  • 1991The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders9,028 cited
  • 2007Putting the S back in corporate social responsibility: A multilevel theory of social change in organizations3,447 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2011Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing1,672 cited
  • 2015Signaling through corporate accountability reporting951 cited
  • 1995Selection corrections for panel data models under conditional mean independence assumptions910 cited
  • 2015Do Socially Responsible Firms Pay More Taxes?471 cited
  • 2012Corporate social responsibility and tax aggressiveness: a test of legitimacy theory466 cited
  • 2014Is Corporate Social Responsibility Performance Associated with Tax Avoidance?438 cited
  • 2012Tax avoidance, tax management and corporate social responsibility401 cited
  • 2010Smoke and mirrors: Corporate social responsibility and tax avoidance380 cited
  • 2015Corporate Social Responsibility, Tax Avoidance, and Earnings Performance234 cited
  • 2016Going to Haven? Corporate Social Responsibility and Tax Avoidance186 cited

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  • 2007The Creation of Value Through Corporate Reputation183 cited
  • 2006Is philanthropy strategic? An analysis of the management of charitable giving in large UK companies109 cited
  • Cited by

    • 2025Does ESG Disclosure Matter for the Tax Avoidance–Firm Value Relationship? Evidence from an Emerging Market21 cited
    • 2025Corporate Social Responsibility ( CSR ) Decoupling and Tax Avoidance: Symbolic Use of Sustainable Boards in the European Union?19 cited
    • 2024CSR regulation and the working capital management policy19 cited
    • 2021Impact of corporate tax aggressiveness on firm value: evidence from India18 cited
    • 2024The Impact of CSR on Tax Avoidance: The Moderating Role of Political Connections17 cited