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Business Tax reform and CSR engagement: Evidence from China
16 references·10 citing·41 second hop
Business Tax reform and CSR engagement: Evidence from China (2022)Business Tax reform and CSR engagement: E…The role of board gender and foreign ownership in the CSR performance of Chinese listed firms (2016)The role of board gender and …Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Is Corporate Social Responsib…Corporate social responsibility and stakeholder value maximization: Evidence from mergers (2013)Corporate social responsibili…Are red or blue companies more likely to go green? Politics and corporate social responsibility (2013)Are red or blue companies mor…How Corporate Social Responsibility Engagement Strategy Moderates the CSR–Financial Performance Relationship (2012)How Corporate Social Responsi…Economic Perspectives on Corporate Social Responsibility (2012)Economic Perspectives on Corp…New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index (2010)New Evidence on Measuring Fin…Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Does Corporate Social Respons…Big Bad Banks? The Winners and Losers from Bank Deregulation in the United States (2010)Big Bad Banks? The Winners an…Strategy and society: the link between competitive advantage and corporate social responsibility (2007)Strategy and society: the lin…Community isomorphism and corporate social action (2007)Community isomorphism and cor…Politically Connected Firms (2006)Politically Connected FirmsThe Link Between Corporate Social and Financial Performance: Evidence from the Banking Industry (2002)The Link Between Corporate So…Legal Determinants of External Finance (1997)Legal Determinants of Externa…Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Do Investment-Cash Flow Sensi…Financing Constraints and Corporate Investment (1988)Financing Constraints and Cor…Enterprise digital transformation empowers supply Chain stability (2024)Enterprise digital transforma…The tax incentives and corporate cash holdings: Evidence from a quasi-natural experiment of an accelerated depreciation tax policy for fixed assets (2023)The tax incentives and corpor…The impact of tax reform on corporate green transformation — Evidence based on the value-added tax retained rebate (2023)The impact of tax reform on c…The Corporate Social Responsibility and Its Impact on Financial Performance: A Case of Developing Countries (2023)The Corporate Social Responsi…Stock market liberalization and earnings management: Evidence from the China–Hong Kong Stock Connects (2023)Stock market liberalization a…Political connections, environmental violations and punishment: Evidence from heavily polluting firms (2023)Political connections, enviro…Individual investors’ dividend tax reform and investment efficiency (2023)Individual investors’ dividen…ESG performance and stock idiosyncratic volatility (2023)ESG performance and stock idi…China stock market liberalization and company ESG performance: The mediating effect of investor attention (2023)China stock market liberaliza…Tax incentives and corporate social responsibility: The role of cash savings from accelerated depreciation policy (2022)Tax incentives and corporate …What Do We Know about Capital Structure? Some Evidence from International Data (1995)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)The determinants and implications of corporate cash holdings (1999)Corporate social responsibility and access to finance (2013)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Demand for green finance: Resolving financing constraints on green innovation in China (2021)Clausulas comparativas do portugues (1975)Financial Development, Growth, and the Distribution of Income (1990)Occupational Choice and the Process of Development (1993)Bank competition and stability: Cross-country heterogeneity (2012)Credit supply and corporate innovation (2013)The Real Impact of Improved Access to Finance: Evidence from Mexico (2013)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Financial Accelerator in a Quantitative Business Cycle Framework (1998)Managing with Style: The Effect of Managers on Firm Policies (2003)Law and Finance (1998)The separation of ownership and control in East Asian Corporations (2000)The ultimate ownership of Western European corporations (2002)Do Lenders Favor Politically Connected Firms? Rent Provision in an Emerging Financial Market (2005)Political Connections and Corporate Bailouts (2006)Politically connected CEOs, corporate governance, and Post-IPO performance of China's newly partially privatized firms☆ (2007)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Common risk factors in the returns on stocks and bonds (1993)Initial conditions and moment restrictions in dynamic panel data models (1998)Corporate green bonds (2021)Firms and social responsibility: A review of ESG and CSR research in corporate finance (2021)On Persistence in Mutual Fund Performance (1997)Socially responsible firms (2016)Do Investors Value Sustainability? A Natural Experiment Examining Ranking and Fund Flows (2017)Why Do Investors Hold Socially Responsible Mutual Funds? (2017)The Nature of the Firm (1937)On the Foundations of Corporate Social Responsibility (2016)The Benefits of Lending Relationships: Evidence from Small Business Data (1994)Threshold effects in non-dynamic panels: Estimation, testing, and inference (1999)“Implicit” and “Explicit” CSR: A Conceptual Framework for a Comparative Understanding of Corporate Social Responsibility (2008)A framework of sustainable supply chain management: moving toward new theory (2008)The Business Case for Corporate Social Responsibility: A Review of Concepts, Research and Practice (2010)
this work references cited by second hop

References

  • 1997Legal Determinants of External Finance9,776 cited
  • 2007Strategy and society: the link between competitive advantage and corporate social responsibility7,425 cited
  • 1997Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints?6,790 cited
  • 2010New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index5,574 cited
  • 1988Financing Constraints and Corporate Investment5,566 cited
  • 2006Politically Connected Firms4,073 cited
  • 2010Does Corporate Social Responsibility Affect the Cost of Capital?3,461 cited
  • 2010Big Bad Banks? The Winners and Losers from Bank Deregulation in the United States3,350 cited
  • 2013Corporate social responsibility and stakeholder value maximization: Evidence from mergers1,654 cited
  • 2013Are red or blue companies more likely to go green? Politics and corporate social responsibility1,545 cited
  • 2012Economic Perspectives on Corporate Social Responsibility1,116 cited
  • 2007Community isomorphism and corporate social action963 cited
  • 2016The role of board gender and foreign ownership in the CSR performance of Chinese listed firms940 cited
  • 2013Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities927 cited

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  • 2002The Link Between Corporate Social and Financial Performance: Evidence from the Banking Industry920 cited
  • 2012How Corporate Social Responsibility Engagement Strategy Moderates the CSR–Financial Performance Relationship715 cited
  • Cited by

    • 2023ESG performance and stock idiosyncratic volatility69 cited
    • 2023Political connections, environmental violations and punishment: Evidence from heavily polluting firms58 cited
    • 2023China stock market liberalization and company ESG performance: The mediating effect of investor attention53 cited
    • 2023The Corporate Social Responsibility and Its Impact on Financial Performance: A Case of Developing Countries47 cited
    • 2023The tax incentives and corporate cash holdings: Evidence from a quasi-natural experiment of an accelerated depreciation tax policy for fixed assets39 cited
    • 2022Tax incentives and corporate social responsibility: The role of cash savings from accelerated depreciation policy38 cited
    • 2024Enterprise digital transformation empowers supply Chain stability35 cited
    • 2023The impact of tax reform on corporate green transformation — Evidence based on the value-added tax retained rebate23 cited
    • 2023Individual investors’ dividend tax reform and investment efficiency18 cited
    • 2023Stock market liberalization and earnings management: Evidence from the China–Hong Kong Stock Connects17 cited