The effect of mandatory CSR disclosures on corporate tax avoidance : evidence from a quasi-natural experiment
June Cao, Abdifatah Ahmed Haji, Jinshuai Hu
| Year of publication: |
2024
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|---|---|
| Authors: | Cao, June ; Ahmed Haji, Abdifatah ; Hu, Jinshuai |
| Published in: |
Journal of international accounting research. - Sarasota, Fla. : American Accounting Association, ISSN 1542-6297, ZDB-ID 2118810-5. - Vol. 23.2024, 2, p. 33-57
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| Subject: | disclosure regulation | corporate social responsibility | corporate tax avoidance | Corporate Social Responsibility | Corporate social responsibility | Steuervermeidung | Tax avoidance | Unternehmenspublizität | Corporate disclosure | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax | Auskunftspflicht | Disclosure regulation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/JIAR-2022-042 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014631950