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Tax incentives and corporate social responsibility: The role of cash savings from accelerated depreciation policy
16 references·1 citing·46 second hopsampled
Tax incentives and corporate social responsibility: The role of cash savings from accelerated depreciation policy (2022)Tax incentives and corporate social respo…Firms and social responsibility: A review of ESG and CSR research in corporate finance (2021)Firms and social responsibili…Socially responsible corporate customers (2020)Socially responsible corporat…Could environmental regulation and R&D tax incentives affect green product innovation? (2020)Could environmental regulatio…Institutional shareholders and corporate social responsibility (2019)Institutional shareholders an…Do institutional investors drive corporate social responsibility? International evidence (2018)Do institutional investors dr…Shaped by their daughters: Executives, female socialization, and corporate social responsibility (2017)Shaped by their daughters: Ex…Tax Policy and Heterogeneous Investment Behavior (2016)Tax Policy and Heterogeneous …Socially responsible firms (2016)Socially responsible firmsCorporate Board and Corporate Social Responsibility Assurance: Evidence from China (2016)Corporate Board and Corporate…As certain as debt and taxes: Estimating the tax sensitivity of leverage from state tax changes (2015)As certain as debt and taxes:…Corporate socially responsible investments: CEO altruism, reputation, and shareholder interests (2014)Corporate socially responsibl…Politicians and the IPO decision: The impact of impending political promotions on IPO activity in China (2013)Politicians and the IPO decis…Corporate Social Responsibility Reporting in China: Symbol or Substance? (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…The Effect of Ownership Structure on Corporate Social Responsibility: Empirical Evidence from Korea (2011)The Effect of Ownership Struc…Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility (2007)Why would corporations behave…Tax incentives and earnings management: A study based on accelerated depreciation policy in China (2023)Tax incentives and earnings m…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)A Survey of Corporate Governance (1997)Corporate Governance and Performance in Socially Responsible Corporations: New Empirical Insights from a Neo‐Institutional Framework (2013)Value-Enhancing Capabilities of CSR: A Brief Review of Contemporary Literature (2014)Corporate social responsibility: review and roadmap of theoretical perspectives (2016)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Law and Finance (1998)Corporate Ownership Around the World (1999)Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing (2011)Greenwashing in environmental, social and governance disclosures (2020)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Institutions, Institutional Change and Economic Performance (1990)Putting the S back in corporate social responsibility: A multilevel theory of social change in organizations (2007)What We Know and Don’t Know About Corporate Social Responsibility (2012)Does Corporate Social Responsibility Lead to Superior Financial Performance? A Regression Discontinuity Approach (2015)On Persistence in Mutual Fund Performance (1997)Corporate Social Responsibility, Customer Satisfaction, and Market Value (2006)Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis (2017)Do Shareholders Benefit from Green Bonds? (2018)Sustainable investing with ESG rating uncertainty (2021)Common risk factors in the returns on stocks and bonds (1993)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Why Do Investors Hold Socially Responsible Mutual Funds? (2017)Legal Determinants of External Finance (1997)The Importance of Climate Risks for Institutional Investors (2019)Corporate green bonds (2021)WHAT'S IN A NAME? REPUTATION BUILDING AND CORPORATE STRATEGY. (1990)“Implicit” and “Explicit” CSR: A Conceptual Framework for a Comparative Understanding of Corporate Social Responsibility (2008)Real Effects of a Widespread CSR Reporting Mandate: Evidence from the European Union's CSR Directive (2020)Corporate ESG Profiles and Banking Relationships (2021)Does CSR matter in times of crisis? Evidence from the COVID-19 pandemic (2021)Birds of a Feather: Homophily in Social Networks (2001)Corporate Governance and Equity Prices (2003)The Social Responsibility of Business Is to Increase Its Profits (2007)Socially responsible funds and market crises (2014)Business sustainability performance and cost of equity capital (2015)The role of board gender and foreign ownership in the CSR performance of Chinese listed firms (2016)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)ESG and financial performance: aggregated evidence from more than 2000 empirical studies (2015)Environmental, Social, and Governance (ESG) disclosure: A literature review (2022)ESG disclosure and financial performance: Moderating role of ESG investors (2022)On the Foundations of Corporate Social Responsibility (2016)Do Investors Value Sustainability? A Natural Experiment Examining Ranking and Fund Flows (2017)Resiliency of Environmental and Social Stocks: An Analysis of the Exogenous COVID-19 Market Crash (2020)
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References

  • 2007Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility4,891 cited
  • 2021Firms and social responsibility: A review of ESG and CSR research in corporate finance2,874 cited
  • 2018Do institutional investors drive corporate social responsibility? International evidence2,545 cited
  • 2013Corporate Social Responsibility Reporting in China: Symbol or Substance?1,786 cited
  • 2013Are red or blue companies more likely to go green? Politics and corporate social responsibility1,545 cited
  • 2016Socially responsible firms1,440 cited
  • 2019Institutional shareholders and corporate social responsibility978 cited
  • 2014Corporate socially responsible investments: CEO altruism, reputation, and shareholder interests909 cited
  • 2011The Effect of Ownership Structure on Corporate Social Responsibility: Empirical Evidence from Korea729 cited
  • 2020Socially responsible corporate customers687 cited
  • 2017Shaped by their daughters: Executives, female socialization, and corporate social responsibility577 cited
  • 2016Tax Policy and Heterogeneous Investment Behavior570 cited
  • 2015As certain as debt and taxes: Estimating the tax sensitivity of leverage from state tax changes531 cited
  • 2020Could environmental regulation and R&D tax incentives affect green product innovation?

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511 cited
  • 2013Politicians and the IPO decision: The impact of impending political promotions on IPO activity in China496 cited
  • 2016Corporate Board and Corporate Social Responsibility Assurance: Evidence from China487 cited
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    • 2023Tax incentives and earnings management: A study based on accelerated depreciation policy in China18 cited