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The impact of corporate social responsibility on operating cash flow opacity: the moderating role of tax avoidance
16 references·0 citing·48 second hop
The impact of corporate social responsibility on operating cash flow opacity: the moderating role of tax avoidance (2024)The impact of corporate social responsibi…Tax Aggressiveness and Corporate Transparency (2018)Tax Aggressiveness and Corpor…Does Corporate Social Responsibility Affect Information Asymmetry? (2016)Does Corporate Social Respons…Does Corporate Social Responsibility Lead to Superior Financial Performance? A Regression Discontinuity Approach (2015)Does Corporate Social Respons…Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Is Corporate Social Responsib…Corporate Governance and Performance in Socially Responsible Corporations: New Empirical Insights from a Neo‐Institutional Framework (2013)Corporate Governance and Perf…Is Earnings Quality Associated with Corporate Social Responsibility? (2012)Is Earnings Quality Associate…Corporate social responsibility performance and information asymmetry (2012)Corporate social responsibili…The Effects of Executives on Corporate Tax Avoidance (2010)The Effects of Executives on …Long-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Are Socially Responsible Managers Really Ethical? Exploring the Relationship Between Earnings Management and Corporate Social Responsibility (2008)Are Socially Responsible Mana…Corporate Social Responsibility and Resource-Based Perspectives (2006)Corporate Social Responsibili…The market pricing of accruals quality (2005)The market pricing of accrual…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The Detection of Earnings Manipulation (1999)The Detection of Earnings Man…The relation between earnings and cash flows (1998)The relation between earnings…Separation of Ownership and Control (1983)Separation of Ownership and C…Risk, Return, and Equilibrium: Empirical Tests (1973)Positive Accounting Theory (1985)Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Earnings Management During Import Relief Investigations (1991)Accounting earnings and cash flows as measures of firm performance (1994)Capital markets research in accounting (2001)Performance Matched Discretionary Accrual Measures (2001)Accrual reliability, earnings persistence and stock prices (2005)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)How does financial reporting quality relate to investment efficiency? 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(2004)The Press as a Watchdog for Accounting Fraud (2006)Corporate Governance and Firm Value: The Impact of the 2002 Governance Rules (2007)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Performance matched discretionary accrual measures (2005)Corporate Sustainability: First Evidence on Materiality (2016)Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis (2016)Responsible Investing: The ESG-Efficient Frontier (2019)An Empirical Evaluation of Accounting Income Numbers (1968)Legal Determinants of External Finance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings management and investor protection: an international comparison (2003)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Problems and the Theory of the Firm (1980)Agency Theory: An Assessment and Review (1989)A Survey of Corporate Governance (1997)Dimensionalizing Cultures: The Hofstede Model in Context (2011)Corporate Governance and Equity Prices (2003)Managing with Style: The Effect of Managers on Firm Policies (2003)Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)A review of tax research (2010)What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure (2010)Firm Resources and Sustained Competitive Advantage (1991)Firm resources and sustained competitive advantage (2004)Aggregate Confusion: The Divergence of ESG Ratings (2019)Firms and social responsibility: A review of ESG and CSR research in corporate finance (2021)
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References

  • 1983Separation of Ownership and Control19,446 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2006Corporate Social Responsibility and Resource-Based Perspectives2,027 cited
  • 2012Is Earnings Quality Associated with Corporate Social Responsibility?2,009 cited
  • 2015Does Corporate Social Responsibility Lead to Superior Financial Performance? A Regression Discontinuity Approach1,941 cited
  • 2010The Effects of Executives on Corporate Tax Avoidance1,596 cited
  • 1998The relation between earnings and cash flows1,552 cited
  • 1999The Detection of Earnings Manipulation1,299 cited
  • 2008Are Socially Responsible Managers Really Ethical? Exploring the Relationship Between Earnings Management and Corporate Social Responsibility998 cited
  • 2013Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities927 cited
  • 2016Does Corporate Social Responsibility Affect Information Asymmetry?852 cited
  • 2013Corporate Governance and Performance in Socially Responsible Corporations: New Empirical Insights from a Neo‐Institutional Framework706 cited

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  • 2012Corporate social responsibility performance and information asymmetry645 cited
  • 2018Tax Aggressiveness and Corporate Transparency618 cited
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