Does ESG performance affect corporate tax avoidance? : evidence from China
Hongli Jiang, Wenjie Hu, Pengcheng Jiang
| Year of publication: |
2024
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|---|---|
| Authors: | Jiang, Hongli ; Hu, Wenjie ; Jiang, Pengcheng |
| Published in: |
Finance research letters. - New York : Elsevier Science, ISSN 1544-6123, ZDB-ID 2145766-9. - Vol. 61.2024, Art.-No. 105056, p. 1-8
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| Subject: | Corporate tax avoidance | ESG | External supervision | Financing constraints | Internal control quality | China | Steuervermeidung | Tax avoidance | Corporate Social Responsibility | Corporate social responsibility | Unternehmensbesteuerung | Corporate taxation | Nachhaltige Kapitalanlage | Sustainable investment | Internes Kontrollsystem | Internal control | Steuerreform | Tax reform | Körperschaftsteuer | Corporate income tax |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.frl.2024.105056 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014491033