Corporate Social Responsibility, Tax Avoidance, and Earnings Performance

IF 1.3 Q3 BUSINESS, FINANCE

Journal of the American Taxation Association Pub Date : 2015-01-01 DOI:10.2308/ATAX-51022

Luke Watson

引用次数: 152

Abstract

ABSTRACT: I investigate the influence of pretax earnings performance on the relation between corporate social responsibility (CSR) and tax avoidance. Prior studies of the relation between CSR and ...

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企业社会责任、避税和盈利表现

摘要:本文研究了税前盈利绩效对企业社会责任与避税关系的影响。关于企业社会责任与…

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来源期刊

Journal of the American Taxation Association BUSINESS, FINANCE-

CiteScore

3.20

自引率

12.50%

发文量