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Tax Evasion, Corporate Social Responsibility and National Governance: A Country-Level Study
16 references·1 citing·45 second hop
Tax Evasion, Corporate Social Responsibility and National Governance: A Country-Level Study (2021)Tax Evasion, Corporate Social Responsibil…Organized hypocrisy, organizational façades, and sustainability reporting (2015)Organized hypocrisy, organiza…Corporate governance, incentives, and tax avoidance (2015)Corporate governance, incenti…Are CSR Disclosures Value Relevant? Cross-Country Evidence (2015)Are CSR Disclosures Value Rel…Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Is Corporate Social Responsib…Does Corporate Governance Influence Earnings Management in Latin American Markets? (2013)Does Corporate Governance Inf…The incentives for tax planning (2011)The incentives for tax planni…The Impact of Religion on Financial Reporting Irregularities (2011)The Impact of Religion on Fin…CSR as Reputation Insurance: Primum Non Nocere (2011)CSR as Reputation Insurance: …Corporate social responsibility and tax aggressiveness: An empirical analysis (2011)Corporate social responsibili…A review of tax research (2010)A review of tax researchLong-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…Determinants of tax evasion: A cross-country investigation (2006)Determinants of tax evasion: …The Relationship Between Corporate Philanthropy And Shareholder Wealth: A Risk Management Perspective (2005)The Relationship Between Corp…Perspectives on Positive Political Economy (1990)Perspectives on Positive Poli…Stockholders and Stakeholders: A New Perspective on Corporate Governance (1983)Stockholders and Stakeholders…The Impact of Environmental, Social and Governance, Sustainable Financial Performance, Ownership Structure, and Composition of Company Directors on Tax Avoidance: Evidence from Indonesia (2023)The Impact of Environmental, …Risk, Return, and Equilibrium: Empirical Tests (1973)Positive Accounting Theory (1985)Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications (1995)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)Introduction (2002)The Structure of Scientific Revolutions (2002)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Case Study Research: Design and Methods (1984)Case Study Research: Design and Methods (1991)The quality of sustainability reports and impression management (2017)ESG practices and the cost of debt: Evidence from EU countries (2019)Corporate ESG reporting quantity, quality and performance: Where to now for environmental policy and practice? (2021)Detecting Earnings Management. (1995)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Corporate Sustainability: First Evidence on Materiality (2016)The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance (2017)Environmental, Social, and Governance (ESG) disclosure: A literature review (2022)Firm Resources and Sustained Competitive Advantage (1991)Firm resources and sustained competitive advantage (2004)The relationship between corporate social responsibility and shareholder value: an empirical test of the risk management hypothesis (2008)Strategic management a stakeholder approach (2010)Corporate Social Responsibility and Shareholder Reaction: The Environmental Awareness of Investors (2012)What drives corporate social performance? The role of nation-level institutions (2012)The Structure of Corporate Ownership: Causes and Consequences (1985)Corporate Governance and Equity Prices (2003)The Effect of Corporate Tax Avoidance on the Cost of Equity (2013)Corporate Political Connections and Tax Aggressiveness (2015)Incorrect Inferences When Using Residuals as Dependent Variables (2018)Earnings Management During Import Relief Investigations (1991)The economic implications of corporate financial reporting (2005)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)Religion and Stock Price Crash Risk (2015)Corruption culture and corporate misconduct (2016)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Effects of Executives on Corporate Tax Avoidance (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Errors in Estimating Accruals: Implications for Empirical Research (2002)Thinking about Strategic Culture (1995)Can We Trust Social Capital? (2002)Four formal(izable) theories of the firm? (2005)
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References

  • 2010A review of tax research3,167 cited
  • 2005The Relationship Between Corporate Philanthropy And Shareholder Wealth: A Risk Management Perspective2,836 cited
  • 1983Stockholders and Stakeholders: A New Perspective on Corporate Governance2,732 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 2015Corporate governance, incentives, and tax avoidance1,072 cited
  • 2015Organized hypocrisy, organizational façades, and sustainability reporting1,060 cited
  • 2013Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities927 cited
  • 1990Perspectives on Positive Political Economy899 cited
  • 2011The Impact of Religion on Financial Reporting Irregularities886 cited
  • 2011The incentives for tax planning861 cited
  • 2011Corporate social responsibility and tax aggressiveness: An empirical analysis781 cited
  • 2011CSR as Reputation Insurance: Primum Non Nocere668 cited
  • 2006Determinants of tax evasion: A cross-country investigation527 cited
  • 2015Are CSR Disclosures Value Relevant? Cross-Country Evidence490 cited

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  • 2013Does Corporate Governance Influence Earnings Management in Latin American Markets?472 cited
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    • 2023The Impact of Environmental, Social and Governance, Sustainable Financial Performance, Ownership Structure, and Composition of Company Directors on Tax Avoidance: Evidence from Indonesia12 cited