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CSR performance and corporate tax avoidance in the hospitality and tourism industry: do women directors moderate this relationship?
16 references·0 citing·47 second hopsampled
CSR performance and corporate tax avoidance in the hospitality and tourism industry: do women directors moderate this relationship? (2025)CSR performance and corporate tax avoidan…Firms and social responsibility: A review of ESG and CSR research in corporate finance (2021)Firms and social responsibili…Women on Boards of Directors and Corporate Social Performance: A Meta‐Analysis (2016)Women on Boards of Directors …Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Is Corporate Social Responsib…What We Know and Don’t Know About Corporate Social Responsibility (2012)What We Know and Don’t Know A…The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation (2010)The Impact of Board Diversity…Maximizing Business Returns to Corporate Social Responsibility (CSR): The Role of CSR Communication (2010)Maximizing Business Returns t…A review of tax research (2010)A review of tax researchWomen Directors on Corporate Boards: A Review and Research Agenda (2009)Women Directors on Corporate …Long-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…A Stakeholder Approach to Corporate Social Responsibility: A Fresh Perspective into Theory and Practice (2007)A Stakeholder Approach to Cor…Stakeholder Theory and “The Corporate Objective Revisited” (2004)Stakeholder Theory and “The C…International Corporate Governance (2003)International Corporate Gover…Boards of Directors and Firm Performance: Integrating Agency and Resource Dependence Perspectives (2003)Boards of Directors and Firm …INSTITUTIONAL AND STRATEGIC CHOICE PERSPECTIVES ON BOARD INVOLVEMENT IN THE STRATEGIC DECISION PROCESS. (1992)INSTITUTIONAL AND STRATEGIC C…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)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Theory: An Assessment and Review (1989)External Control of Organizations: Resource Dependence Perspective (2011)Women Directors on Corporate Boards: From Tokenism to Critical Mass (2011)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Board Gender Diversity and Corporate Response to Sustainability Initiatives: Evidence from the Carbon Disclosure Project (2015)Developing Buyer-Seller Relationships (1987)WHAT'S IN A NAME? REPUTATION BUILDING AND CORPORATE STRATEGY. (1990)Strategy and society: the link between competitive advantage and corporate social responsibility (2007)The Impact of Corporate Social Responsibility on Firm Value: The Role of Customer Awareness (2013)Do Investors Value Sustainability? A Natural Experiment Examining Ranking and Fund Flows (2017)A resource‐based view of the firm (1984)Social Capital in the Creation of Human Capital (1988)Resource Dependence Theory: A Review (2009)Institutional Complexity and Organizational Responses (2011)A theory of justice original edition (1971)The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications (1995)The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications (1995)Stakeholder Theory: Reviewing a Theory That Moves Us (2008)Does it Pay to Be Good...And Does it Matter? A Meta-Analysis of the Relationship between Corporate Social and Financial Performance (2011)Corporate social responsibility and stakeholder value maximization: Evidence from mergers (2013)Handbook of Industrial and Organizational Psychology. (1977)A Natural-Resource-Based View of the Firm (1995)Strategic management a stakeholder approach (2010)Best Practice Recommendations for Designing and Implementing Experimental Vignette Methodology Studies (2014)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)The Means and End of Greenwash (2015)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Problems and the Theory of the Firm (1980)A Survey of Corporate Governance (1997)Dimensionalizing Cultures: The Hofstede Model in Context (2011)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Effects of Executives on Corporate Tax Avoidance (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Errors in Estimating Accruals: Implications for Empirical Research (2002)Does Culture Affect Economic Outcomes? (2006)ESG and financial performance: aggregated evidence from more than 2000 empirical studies (2015)Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis (2016)Environmental, Social, and Governance (ESG) disclosure: A literature review (2022)ESG disclosure and financial performance: Moderating role of ESG investors (2022)Stakeholder legitimacy in firm greening and financial performance: What about greenwashing temptations?☆ (2022)
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References

  • 1983Separation of Ownership and Control19,446 cited
  • 2012What We Know and Don’t Know About Corporate Social Responsibility3,730 cited
  • 2003Boards of Directors and Firm Performance: Integrating Agency and Resource Dependence Perspectives3,311 cited
  • 2010A review of tax research3,167 cited
  • 2021Firms and social responsibility: A review of ESG and CSR research in corporate finance3,152 cited
  • 2010Maximizing Business Returns to Corporate Social Responsibility (CSR): The Role of CSR Communication2,712 cited
  • 2010The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation2,434 cited
  • 2004Stakeholder Theory and “The Corporate Objective Revisited”2,323 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 2009Women Directors on Corporate Boards: A Review and Research Agenda1,792 cited
  • 2003International Corporate Governance1,398 cited
  • 2007A Stakeholder Approach to Corporate Social Responsibility: A Fresh Perspective into Theory and Practice1,077 cited
  • 2013Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities927 cited

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1992
INSTITUTIONAL AND STRATEGIC CHOICE PERSPECTIVES ON BOARD INVOLVEMENT IN THE STRATEGIC DECISION PROCESS.
793 cited
  • 2016Women on Boards of Directors and Corporate Social Performance: A Meta‐Analysis789 cited
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