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 1.4 4区经济学 Q3 BUSINESS, FINANCE

Asia-Pacific Journal of Accounting & Economics 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

Asia-Pacific Journal of Accounting & Economics Multiple-

CiteScore

2.40

自引率

9.10%

发文量

期刊介绍： The Asia-Pacific Journal of Accounting & Economics (APJAE) is an international forum intended for theoretical and empirical research in all areas of economics and accounting in general. In particular, the journal encourages submissions in the following areas: Auditing, financial reporting, earnings management, financial analysts, the role of accounting information, international trade and finance, industrial organization, strategic behavior, market structure, financial contracts, corporate governance, capital markets, and financial institutions. The journal welcomes contributions related to the Asia Pacific region, and targets top quality research from scholars with diverse regional interests. The editors encourage submission of high quality manuscripts with innovative ideas. The editorial team is committed to an expedient review process.