Is corporate social responsibility (CSR) associated with tax avoidance? : evidence from irresponsible CSR activities
Year of publication: |
2013
|
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Authors: | Hoi, Chun-keung ; Wu, Qiang ; Zhang, Hao |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 88.2013, 6, p. 2025-2059
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Subject: | corporate social responsibility | tax avoidance | tax aggressiveness | corporate culture | FIN 48 | Corporate Social Responsibility | Corporate social responsibility | Steuervermeidung | Tax avoidance | Unternehmenskultur | Corporate culture | Unternehmensbesteuerung | Corporate taxation |
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