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Business Tax reform and CSR engagement: Evidence from China · Study

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ArticleBusiness Tax reform and CSR engagement: Evidence from China

Dongmin Kong2022

Article2022

Business Tax reform and CSR engagement: Evidence from China

Dongmin Kong · Mengxu Xiong · Ni Qin

91 citations·0/0 files stored·International Review of Financial Analysis

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Corporate Social Responsibility Reporting Corporate Taxation and Avoidance Political Influence and Corporate Strategies

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References

1997Legal Determinants of External Finance 2007Strategy and society: the link between competitive advantage and corporate social responsibility 1997Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints?2010New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index 1988Financing Constraints and Corporate Investment 2006Politically Connected Firms 2010Does Corporate Social Responsibility Affect the Cost of Capital?2010Big Bad Banks? The Winners and Losers from Bank Deregulation in the United States

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2023ESG performance and stock idiosyncratic volatility 2023Political connections, environmental violations and punishment: Evidence from heavily polluting firms 2023China stock market liberalization and company ESG performance: The mediating effect of investor attention 2023The Corporate Social Responsibility and Its Impact on Financial Performance: A Case of Developing Countries 2023The tax incentives and corporate cash holdings: Evidence from a quasi-natural experiment of an accelerated depreciation tax policy for fixed assets

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Details

Year2022

Typearticle

Published2022-04-27

VenueInternational Review of Financial Analysis

ISSN-L1057-5219

Languageen

Citations91

Files0 public / 0

ShelfCorporate Social Responsibility Reporting

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doi10.1016/j.irfa.2022.102178

openalex_workW4224940484

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2022Tax incentives and corporate social responsibility: The role of cash savings from accelerated depreciation policy

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