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The Effects of Mandatory CSR Disclosure on Tax Avoidance and Tax Incidence
16 references·0 citing·51 second hopsampled
The Effects of Mandatory CSR Disclosure on Tax Avoidance and Tax Incidence (2022)The Effects of Mandatory CSR Disclosure o…The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China (2017)The effect of mandatory CSR d…Corporate Social Responsibility and Investment Efficiency (2015)Corporate Social Responsibili…The Impact of Corporate Social Responsibility on Firm Value: The Role of Customer Awareness (2013)The Impact of Corporate Socia…Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Is Corporate Social Responsib…Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Nonfinancial Disclosure and A…Economic Perspectives on Corporate Social Responsibility (2012)Economic Perspectives on Corp…Corporate social responsibility performance and information asymmetry (2012)Corporate social responsibili…Does the stock market fully value intangibles? Employee satisfaction and equity prices (2011)Does the stock market fully v…Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Voluntary Nonfinancial Disclo…Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …Long-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Theft and taxes☆ (2007)Theft and taxes☆Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…A Three-Dimensional Conceptual Model of Corporate Performance (1979)A Three-Dimensional Conceptua…The Incidence of the Corporation Income Tax (1962)The Incidence of the Corporat…Risk, Return, and Equilibrium: Empirical Tests (1973)Positive Accounting Theory (1985)Corporate tax avoidance and high-powered incentives (2005)A review of tax research (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)A theory of human motivation. (1943)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Common risk factors in the returns on stocks and bonds (1993)… and the Cross-Section of Expected Returns (2015)Do Investors Value Sustainability? A Natural Experiment Examining Ranking and Fund Flows (2017)Sustainable investing in equilibrium (2020)The Modern Corporation and Private Property (1933)Social Responsibilities of the Businessman (1954)A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance (1995)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)Social Responsibilities of the Businessman (2013)A Survey of Corporate Governance (1997)Corporate Social and Financial Performance: A Meta-Analysis (2003)Strategic management a stakeholder approach (2010)Corporate Social Responsibility and Firm Risk: Theory and Empirical Evidence (2018)Do institutional investors drive corporate social responsibility? International evidence (2018)Firms and social responsibility: A review of ESG and CSR research in corporate finance (2021)The Problem of Social Cost (1960)The Social Responsibility of Business Is to Increase Its Profits (2007)Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility (2007)State-owned enterprises in China: A review of 40 years of research and practice (2020)ESG: Research Progress and Future Prospects (2021)Environmental, Social, and Governance (ESG) disclosure: A literature review (2022)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)An Examination of Corporate Tax Shelter Participants (2009)Corporate governance, incentives, and tax avoidance (2015)Corporate financing and investment decisions when firms have information that investors do not have (1984)Large Shareholders and Corporate Control (1986)The Cross-Section of Expected Stock Returns (1992)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Corporate social responsibility and access to finance (2013)Corporate Sustainability: First Evidence on Materiality (2016)Errors in Estimating Accruals: Implications for Empirical Research (2002)Culture's Consequences: International Differences in Work-Related Values. (1983)Law and Finance (1998)External Control of Organizations: Resource Dependence Perspective (2011)Why and How Investors Use ESG Information: Evidence from a Global Survey (2017)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)
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References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1979A Three-Dimensional Conceptual Model of Corporate Performance10,478 cited
  • 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting4,332 cited
  • 2013The Impact of Corporate Social Responsibility on Firm Value: The Role of Customer Awareness2,531 cited
  • 2011Does the stock market fully value intangibles? Employee satisfaction and equity prices2,504 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 2012Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure1,916 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 2017The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China1,454 cited
  • 1962The Incidence of the Corporation Income Tax1,418 cited
  • 2012Economic Perspectives on Corporate Social Responsibility1,116 cited
  • 2013Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities927 cited
  • 2007Theft and taxes☆

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876 cited
  • 2015Corporate Social Responsibility and Investment Efficiency769 cited
  • 2012Corporate social responsibility performance and information asymmetry638 cited
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