The real effect of mandatory CSR disclosure : evidence of corporate tax avoidance
Year of publication: |
2022
|
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Authors: | Jiang, Wei ; Zhang, Cheng ; Si, Chengyu |
Published in: |
Technological forecasting & social change : an international journal. - Amsterdam : Elsevier, ISSN 0040-1625, ZDB-ID 280700-2. - Vol. 179.2022, p. 1-11
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Subject: | Corporate social responsibility | Difference-in-differences | Mandatory disclosure | Stakeholders | Tax avoidance | Corporate Social Responsibility | Steuervermeidung | Unternehmenspublizität | Corporate disclosure | Stakeholder | Unternehmensbesteuerung | Corporate taxation | Nachhaltigkeitsbericht | Sustainability reporting | Wirkungsanalyse | Impact assessment |
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