The impact of corporate social responsibility on operating cash flow opacity: the moderating role of tax avoidance

IF 3 Q2 BUSINESS

Cogent Business & Management Pub Date : 2024-08-16 DOI:10.1080/23311975.2024.2390692

Abdelmoneim Bahyeldin Mohamed Metwally, Ahmed Abdelaty M. Elsharkawy, Mohamed Ibrahim Salem

引用次数: 0

Abstract

This study examines the association between corporate social responsibility (CSR) and operating cash flow opacity (OCFOP). The current study also aims to examine the moderating effect of corporate ...

查看原文本刊更多论文

企业社会责任对经营现金流不透明的影响：避税的调节作用

本研究探讨了企业社会责任（CSR）与经营现金流不透明（OCFOP）之间的关联。本研究还旨在探讨企业社会责任对经营现金流不透明的调节作用。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

Cogent Business & Management BUSINESS-

CiteScore

4.40

自引率

10.00%

发文量

301

审稿时长

16 weeks

期刊介绍： Cogent Business & Management is a fully peer-reviewed, open access journal with a mission to help researchers reach a truly global audience, interact with experts in their field, and discover new connections across diverse fields of research. Cogent Business & Management considers original research articles, reviews and letters in the following branches of business and management research: Accounting, Corporate Governance & Business Ethics Banking & Finance Information & Technology Management Management Marketing Operations Management.