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Corporate Social Responsibility ( CSR ) Decoupling and Tax Avoidance: Symbolic Use of Sustainable Boards in the European Union?
16 references·0 citing·51 second hop
Corporate Social Responsibility ( CSR ) Decoupling and Tax Avoidance: Symbolic Use of Sustainable Boards in the European Union? (2025)Corporate Social Responsibility ( CSR ) D…Do chief sustainability officers and CSR committees influence CSR-related outcomes? A structured literature review based on empirical-quantitative research findings (2020)Do chief sustainability offic…The impact of corporate governance on corporate tax avoidance—A literature review (2019)The impact of corporate gover…CEO overconfidence and CSR decoupling (2019)CEO overconfidence and CSR de…Mind the gap: The interplay between external and internal actions in the case of corporate social responsibility (2015)Mind the gap: The interplay b…Clarifying the Meaning of Sustainable Business (2015)Clarifying the Meaning of Sus…The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis (2013)The impact of board of direct…Endogeneity and the dynamics of internal corporate governance (2012)Endogeneity and the dynamics …A research note on standalone corporate social responsibility reports: Signaling or greenwashing? (2012)A research note on standalone…The incentives for tax planning (2011)The incentives for tax planni…Corporate social responsibility and tax aggressiveness: An empirical analysis (2011)Corporate social responsibili…The Effects of Executives on Corporate Tax Avoidance (2010)The Effects of Executives on …Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…Introduction (2002)IntroductionPerformance Pay and Top-Management Incentives (1990)Performance Pay and Top-Manag…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…An Approach to Incorporating Societal Preferences in Developing Corporate Action Strategies (1973)An Approach to Incorporating …The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)The role of environmental disclosures as tools of legitimacy: A research note (2006)External Control of Organizations: Resource Dependence Perspective (2011)Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research (2013)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Initial conditions and moment restrictions in dynamic panel data models (1998)Econometric Analysis of Cross Section and Panel Data (2001)Do women directors improve firm performance in China? (2013)Corporate social responsibility and stock price crash risk (2014)On the Foundations of Corporate Social Responsibility (2016)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)Value-Enhancing Capabilities of CSR: A Brief Review of Contemporary Literature (2014)Corporate social responsibility research in accounting (2015)The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance (2017)Cannibals with forks: the triple bottom line of 21st century business (1999)The Social Responsibility of Business Is to Increase Its Profits (2007)Strategic management a stakeholder approach (2010)Corporate involvement in Sustainable Development Goals: Exploring the territory (2019)Unleashing the convergence amid digitalization and sustainability towards pursuing the Sustainable Development Goals (SDGs): A holistic review (2020)Impact of Innovation Capabilities on Business Sustainability in Small and Medium Enterprises (2021)Corporate governance, chief executive officer compensation, and firm performance (1999)Corporate Governance and Equity Prices (2003)A review of tax research (2010)Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)Financial Constraints and Cash Tax Savings (2015)Tax Aggressiveness and Corporate Transparency (2018)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Firm Resources and Sustained Competitive Advantage (1991)Firm resources and sustained competitive advantage (2004)Nonmarket strategy research through the lens of new institutional economics: An integrative review and future directions (2016)Mandatory Non-financial Disclosure and Its Influence on CSR: An International Comparison (2019)Corporate Governance Meets Corporate Social Responsibility: Mapping the Interface (2020)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Management ownership and market valuation (1988)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Long-Run Corporate Tax Avoidance (2008)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Managing with Style: The Effect of Managers on Firm Policies (2003)Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure (2010)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Higher market valuation of companies with a small board of directors (1996)A Survey of Corporate Governance (1997)
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References

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  • 1973An Approach to Incorporating Societal Preferences in Developing Corporate Action Strategies328 cited
  • 2013The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis300 cited
  • 2019CEO overconfidence and CSR decoupling

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266 cited
  • 2020Do chief sustainability officers and CSR committees influence CSR-related outcomes? A structured literature review based on empirical-quantitative research findings223 cited
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