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Do ESG practices mediate the relationship between board characteristics and tax avoidance in G20 countries?
16 references·1 citing·54 second hopsampled
Do ESG practices mediate the relationship between board characteristics and tax avoidance in G20 countries? (2024)Do ESG practices mediate the relationship…Board Diversity and Corporate Social Responsibility: Empirical Evidence from France (2020)Board Diversity and Corporate…The role of board gender and foreign ownership in the CSR performance of Chinese listed firms (2016)The role of board gender and …Corporate Board and Corporate Social Responsibility Assurance: Evidence from China (2016)Corporate Board and Corporate…Do Socially Responsible Firms Pay More Taxes? (2015)Do Socially Responsible Firms…Corporate governance, incentives, and tax avoidance (2015)Corporate governance, incenti…Board Diversity and Corporate Social Responsibility (2014)Board Diversity and Corporate…Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Is Corporate Social Responsib…Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector (2013)Corporate Governance and Corp…CEO Duality (2013)CEO DualityWomen Directors on Corporate Boards: A Review and Research Agenda (2009)Women Directors on Corporate …How to do Xtabond2: An Introduction to Difference and System GMM in Stata (2009)How to do Xtabond2: An Introd…Newly appointed directors in the boardroom: (2008)Newly appointed directors in …Corporate governance in banking: The role of the board of directors (2008)Corporate governance in banki…Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…Stakeholder Theory: A Libertarian Defense (2002)Stakeholder Theory: A Liberta…Outside directors, board independence, and shareholder wealth (1990)Outside directors, board inde…ESG performance, board diversity and tax avoidance: empirical evidence from the UK (2025)ESG performance, board divers…Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)Strategy and society: the link between competitive advantage and corporate social responsibility (2007)Board Composition and Corporate Social Responsibility: The Role of Diversity, Gender, Strategy and Decision Making (2015)Diversity of Board of Directors and Environmental Social Governance: Evidence from Italian Listed Companies (2017)Outside directors and CEO turnover (1988)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Corporate governance, chief executive officer compensation, and firm performance (1999)Distribution of the Estimators for Autoregressive Time Series with a Unit Root (1979)Testing for a Unit Root in Time Series Regression (1988)Strategic management a stakeholder approach (2010)Does Board Gender Diversity Influence Financial Performance? Evidence from Spain (2015)Carbon Risk, Carbon Risk Awareness and the Cost of Debt Financing (2016)Psychology of intergroup relations (1986)The Social Identity Theory of Intergroup Behavior (2004)The Contribution of Women on Boards of Directors: Going beyond the Surface (2010)External Control of Organizations: Resource Dependence Perspective (2011)Women Directors on Corporate Boards: From Tokenism to Critical Mass (2011)Does female representation in top management improve firm performance? A panel data investigation (2012)Higher market valuation of companies with a small board of directors (1996)Law and Finance (1998)Econometric Analysis of Cross Section and Panel Data (2001)Performance and governance in microfinance institutions (2008)Strong boards, CEO power and bank risk-taking (2009)Risk management, corporate governance, and bank performance in the financial crisis (2011)Risk, Return, and Equilibrium: Empirical Tests (1973)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)Management ownership and market valuation (1988)Culture, Corporate Governance and Disclosure in Malaysian Corporations (2002)Corporate Social Responsibility as a Conflict Between Shareholders (2010)A study of environmental policies and regulations, governance structures, and environmental performance: The role of female directors (2018)Are women greener? Corporate gender diversity and environmental violations (2018)Women on corporate boards and corporate financial and non-financial performance: A systematic literature review and future research agenda (2020)The Structure of Corporate Ownership: Causes and Consequences (1985)Corporate Governance and Equity Prices (2003)A review of tax research (2010)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)Optimum Technical Change in An Aggregative Model of Economic Growth (1965)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Another look at the instrumental variable estimation of error-components models (1995)Initial conditions and moment restrictions in dynamic panel data models (1998)Do women directors improve firm performance in China? (2013)Dealing with endogeneity bias: The generalized method of moments (GMM) for panel data (2018)Errors in Estimating Accruals: Implications for Empirical Research (2002)Corporate tax avoidance and high-powered incentives (2005)Long-Run Corporate Tax Avoidance (2008)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)
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References

  • 2009How to do Xtabond2: An Introduction to Difference and System GMM in Stata9,826 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 1990Outside directors, board independence, and shareholder wealth1,930 cited
  • 2009Women Directors on Corporate Boards: A Review and Research Agenda1,687 cited
  • 2008Corporate governance in banking: The role of the board of directors1,102 cited
  • 2013Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector1,083 cited
  • 2015Corporate governance, incentives, and tax avoidance1,072 cited
  • 2014Board Diversity and Corporate Social Responsibility1,026 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
  • 2002Stakeholder Theory: A Libertarian Defense827 cited
  • 2020Board Diversity and Corporate Social Responsibility: Empirical Evidence from France638 cited
  • 2013CEO Duality565 cited
  • 2008Newly appointed directors in the boardroom:549 cited
  • 2016Corporate Board and Corporate Social Responsibility Assurance: Evidence from China

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487 cited
  • 2015Do Socially Responsible Firms Pay More Taxes?471 cited
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    • 2025ESG performance, board diversity and tax avoidance: empirical evidence from the UK26 cited