对政府的信任和监管：它们在企业社会责任与税收的脱钩关系中起作用吗？

IF 16.4 1区化学 Q1 CHEMISTRY, MULTIDISCIPLINARY

Accounts of Chemical Research Pub Date : 2024-04-17 DOI:10.1080/16081625.2024.2342371

Noorsakinah Abdul Wahab, Mohd Zulkhairi Mustapha, Nurliana Md Rahin

引用次数: 0

摘要

本文研究了对政府的信任和监管是否会影响企业社会责任（CSR）脱钩与避税之间的关系。马来西亚被刻意地作为研究对象。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Trust in the government and regulation: do they play a part in CSR decoupling-tax relationship?

This paper investigates if trust in the government and regulation influence the relationship between Corporate Social Responsibility (CSR) decoupling and tax avoidance. Malaysia is deliberately exa...

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来源期刊

Accounts of Chemical Research 化学-化学综合

CiteScore

31.40

自引率

1.10%

发文量

312

审稿时长

2 months

期刊介绍： Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.