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The Effect of ESG Performance on Aggressive Tax Planning in China: The Moderating Role of Internal Control
16 references·0 citing·55 second hopsampled
The Effect of ESG Performance on Aggressive Tax Planning in China: The Moderating Role of Internal Control (2025)The Effect of ESG Performance on Aggressi…ESG performance, institutional investors’ preference and financing constraints: Empirical evidence from China (2022)ESG performance, institutiona…Environmental, social and governance ratings and firm performance: The moderating role of internal control quality (2022)Environmental, social and gov…Corporate ESG performance and manager misconduct: Evidence from China (2022)Corporate ESG performance and…ESG: Research Progress and Future Prospects (2021)ESG: Research Progress and Fu…Environmental, social and governance performance and financial risk: Moderating role of ESG controversies and board gender diversity (2021)Environmental, social and gov…ESG Investing: Practices, Progress and Challenges (2020)ESG Investing: Practices, Pro…Directors with foreign experience and corporate tax avoidance (2020)Directors with foreign experi…Relationship between corporate social responsibility and tax avoidance: international evidence (2018)Relationship between corporat…Internal control in accounting research: A review (2018)Internal control in accountin…ESG and Corporate Financial Performance: Empirical Evidence from China’s Listed Power Generation Companies (2018)ESG and Corporate Financial P…Tax Avoidance as a Sustainability Problem (2016)Tax Avoidance as a Sustainabi…Does corporate social responsibility affect corporate tax aggressiveness? (2015)Does corporate social respons…Do Socially Responsible Firms Pay More Taxes? (2015)Do Socially Responsible Firms…Stakeholder Theory: The State of the Art (2010)Stakeholder Theory: The State…Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Firm Resources and Sustained Competitive Advantage (1991)Stakeholder Theory and “The Corporate Objective Revisited” (2004)A Three-Dimensional Conceptual Model of Corporate Performance (1979)THE CORPORATE SOCIAL PERFORMANCE-FINANCIAL PERFORMANCE LINK (1997)The Social Responsibility of Business Is to Increase Its Profits (2007)Perspectives on Corporate Tax Planning: Observations from the Past Decade (2018)The impact of corporate governance on corporate tax avoidance—A literature review (2019)Environmental, Social, and Governance (ESG) disclosure: A literature review (2022)The Nature of the Firm (1937)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)An Integrative Model Of Organizational Trust (1995)The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach (2003)ESG performance and firm value: The moderating role of disclosure (2017)Sensitive industries produce better ESG performance: Evidence from emerging markets (2017)Corporate Economic, Environmental, and Social Sustainability Performance Transformation through ESG Disclosure (2020)Inside the ESG ratings: (Dis)agreement and performance (2021)Impact of ESG performance on firm value and profitability (2022)Separation of Ownership and Control (1983)Upper Echelons: The Organization as a Reflection of Its Top Managers (1984)Performance matched discretionary accrual measures (2005)CEO Foreign Experience and Green Innovation: Evidence from China (2021)Low-Carbon City Construction and Corporate Carbon Reduction Performance: Evidence From a Quasi-Natural Experiment in China (2021)CEO foreign experience and corporate sustainable development: Evidence from China (2022)Errors in Estimating Accruals: Implications for Empirical Research (2002)Corporate tax avoidance and high-powered incentives (2005)Long-Run Corporate Tax Avoidance (2008)A review of tax research (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Strategic management a stakeholder approach (2010)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)ESG disclosure and financial performance: Moderating role of ESG investors (2022)Environmental, social, and governance (ESG) performance and financial outcomes: Analyzing the impact of ESG on financial performance (2023)Integration of Environmental, Social, and Governance (ESG) criteria: their impacts on corporate sustainability performance (2023)The Relationship Between Corporate Philanthropy And Shareholder Wealth: A Risk Management Perspective (2005)Corporate responsibility and financial performance: the role of intangible resources (2009)Corporate social responsibility and access to finance (2013)Impacts on the ESG and financial performances of companies in the manufacturing industry based on the climate change related risks (2022)Technologies Empowered Environmental, Social, and Governance (ESG): An Industry 4.0 Landscape (2022)The Effects of Digital Leadership and ESG Management on Organizational Innovation and Sustainability (2022)Upper Echelons: The Organization as a Reflection of Its Top Managers (1984)Illiquidity and stock returns: cross-section and time-series effects (2002)How do ESG affect the spillover of green innovation among peer firms? Mechanism discussion and performance study (2023)Media coverage and corporate ESG performance: Evidence from China (2023)The green fog: Environmental rating disagreement and corporate greenwashing (2023)PORTFOLIO SELECTION* (1952)Corporate Social and Financial Performance: A Meta-Analysis (2003)A five-factor asset pricing model (2014)Unsustainable business models – Recognising and resolving institutionalised social and environmental harm (2021)Environmental, social, and governance ratings and financial performance: Evidence from the European food industry (2022)Environmental-, social-, and governance-related factors for business investment and sustainability: a scientometric review of global trends (2023)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2010Stakeholder Theory: The State of the Art2,818 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 2021ESG: Research Progress and Future Prospects904 cited
  • 2021Environmental, social and governance performance and financial risk: Moderating role of ESG controversies and board gender diversity643 cited
  • 2018ESG and Corporate Financial Performance: Empirical Evidence from China’s Listed Power Generation Companies516 cited
  • 2022Corporate ESG performance and manager misconduct: Evidence from China472 cited
  • 2015Do Socially Responsible Firms Pay More Taxes?471 cited
  • 2020ESG Investing: Practices, Progress and Challenges375 cited
  • 2020Directors with foreign experience and corporate tax avoidance259 cited
  • 2018Internal control in accounting research: A review237 cited
  • 2016Tax Avoidance as a Sustainability Problem230 cited
  • 2022Environmental, social and governance ratings and firm performance: The moderating role of internal control quality224 cited
  • 2022ESG performance, institutional investors’ preference and financing constraints: Empirical evidence from China223 cited

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2015
Does corporate social responsibility affect corporate tax aggressiveness?
190 cited
  • 2018Relationship between corporate social responsibility and tax avoidance: international evidence174 cited
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