In this study, we examine how managers in firms that have practiced tax avoidance
strategically use sustainability activities together with their tax avoidance practices. More …

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

With the growing importance of sustainable development, ESG is receiving attention from
governments, firms, and investors. This study uses the reform of China's tax inspection …

Using the merger of State Tax Bureau and Local Tax Bureaus in China as an exogenous
shock, our difference-in-differences estimate shows that an increase in tax authority …

We explore if mandated Corporate Social Responsibility (CSR) spending encourages tax
aggressiveness in firms. We use actual CSR spending amounts instead of CSR proxy …

This study aims to investigate whether corporate social responsibility activities are
associated with more or less tax avoidance by focusing on this interrelationship in …

In the context of economic globalization, China has actively encouraged its enterprises to
“Go Global” to enhance their core competitiveness. However, in recent years, many …

Female directors can influence different company decisions because of their characteristics.
However, there is limited evidence on how female directors affect the tax aggressiveness of …

Prior studies of corporate debt policy primarily focused on the overall company and ignored
the impact of geographical dispersion between the parent and subsidiary companies. Using …

This article explores the correlation between tax administration digitalization and corporate
ESG through empirical analysis. The study found a significant improvement between …