{"title":"投资者对企业社会责任与企业避税社会冲突的反应","authors":"David J. Emerson, Ling Yang, Ruilian Xu","doi":"10.2308/JIAR-18-050","DOIUrl":null,"url":null,"abstract":"ABSTRACT There is often conflict between disclosures and actions in corporate operations. One area of interest relates to the joint influence of tax avoidance and Corporate Social Responsibility on...","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":"19 1","pages":"57-72"},"PeriodicalIF":0.9000,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"10","resultStr":"{\"title\":\"Investors' Responses to Social Conflict between CSR and Corporate Tax Avoidance\",\"authors\":\"David J. Emerson, Ling Yang, Ruilian Xu\",\"doi\":\"10.2308/JIAR-18-050\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"ABSTRACT There is often conflict between disclosures and actions in corporate operations. One area of interest relates to the joint influence of tax avoidance and Corporate Social Responsibility on...\",\"PeriodicalId\":45457,\"journal\":{\"name\":\"Journal of International Accounting Research\",\"volume\":\"19 1\",\"pages\":\"57-72\"},\"PeriodicalIF\":0.9000,\"publicationDate\":\"2020-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"10\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of International Accounting Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2308/JIAR-18-050\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of International Accounting Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/JIAR-18-050","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Investors' Responses to Social Conflict between CSR and Corporate Tax Avoidance
ABSTRACT There is often conflict between disclosures and actions in corporate operations. One area of interest relates to the joint influence of tax avoidance and Corporate Social Responsibility on...