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Corporate social responsibility and tax aggressiveness: a test of legitimacy theory

Lanis, Roman; Richardson, Grant - In: Accounting, Auditing & Accountability Journal 26 (2012) 1, pp. 75-100

Purpose – The purpose of this paper is to empirically test legitimacy theory by comparing the corporate social responsibility (CSR) disclosures of tax aggressive corporations with those of non‐tax aggressive corporations in Australia. Design/methodology/approach – A unique sample of 20...

Persistent link: https://www.econbiz.de/10014641403

Corporate social responsibility and tax aggressiveness: a test of legitimacy theory

Lanis, Roman; Richardson, Grant - In: Accounting, Auditing & Accountability Journal 26 (2013) January, pp. 75-100

Purpose – The purpose of this paper is to empirically test legitimacy theory by comparing the corporate social responsibility (CSR) disclosures of tax aggressive corporations with those of non-tax aggressive corporations in Australia. Design/methodology/approach – A unique sample of 20...

Persistent link: https://www.econbiz.de/10010598119

The impact of the Ralph Review tax reform on corporate capital investment in Australia

Richardson, Grant; Lanis, Roman - In: Australian tax forum : a journal of taxation policy, … 24 (2009) 3, pp. 261-279

Persistent link: https://www.econbiz.de/10003890728

Corporate social responsibility and tax aggressiveness : an empirical analysis

Lanis, Roman; Richardson, Grant - In: Journal of accounting and public policy 31 (2012) 1, pp. 86-108

Persistent link: https://www.econbiz.de/10009500089

Determinants of transfer pricing aggressiveness : empirical evidence from Australian firms

Richardson, Grant; Taylor, Grantley; Lanis, Roman - In: Journal of contemporary accounting & economics 9 (2013) 2, pp. 136-150

Persistent link: https://www.econbiz.de/10010230238

The impact of board of director oversight characteristics on corporate tax aggressiveness : an empirical analysis

Richardson, Grant; Taylor, Grantley; Lanis, Roman - In: Journal of accounting and public policy 32 (2013) 3, pp. 68-88

Persistent link: https://www.econbiz.de/10009758035

The effect of board of director composition on corporate tax aggressiveness

Lanis, Roman; Richardson, Grant - In: Journal of accounting and public policy 30 (2011) 1, pp. 50-70

Persistent link: https://www.econbiz.de/10008858064

Corporate effective tax rates and tax reform : evidence spanning Australia's Ralph review of business taxation reform

Richardson, Grant; Lanis, Roman - In: Australian tax forum : a journal of taxation policy, … 23 (2008) 2, pp. 109-123

Persistent link: https://www.econbiz.de/10003797721

Determinants of the variability in corporate effective tax rates and tax reform : evidence from Australia

Richardson, Grant; Lanis, Roman - In: Journal of accounting and public policy 26 (2007) 6, pp. 689-704

Persistent link: https://www.econbiz.de/10003620882

The impact of financial distress on corporate tax avoidance spanning the global financial crisis : evidence from Australia

Richardson, Grant; Taylor, Grantley; Lanis, Roman - In: Economic modelling 44 (2015), pp. 44-53

Persistent link: https://www.econbiz.de/10011326298