Whilst it is assumed that stakeholders penalize and deter corporate social irresponsibility (CSI), instances of CSI persist. Correspondingly, the literature on social regulation—which …
AA Elamer, M Boulhaga… - Business Strategy and the …, 2024 - Wiley Online Library
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 manuscript proposes that tax avoidance can be better understood and mitigated as a sustainability problem. Tax avoidance is not just a financial problem for tax authorities, but …
Research aims: The aim of this research isto test and analyze the influence of CEO dualism on digital governance, General Meeting of Shareholders (GMS) and Cash ETR. Then digital …
GR Dowling - European management review, 2016 - Wiley Online Library
Corporate reputation is a construct that has gained widespread recognition in the disciplines of strategy, corporate social responsibility, management and marketing because a good …
A Rudyanto, K Pirzada - Social Responsibility Journal, 2021 - emerald.com
Purpose The purpose of this study is to examine the moderating effect of sustainability reporting on the relationship between tax avoidance and firm value. This study also …
This paper uses extant academic literature to examine the relationship between tax aggressiveness and corporate social responsibility. Tax aggressiveness and corporate …
Using an international sample of firms from 25 countries and a country-level index for societal trust, we document that societal trust is negatively associated with tax avoidance …
S Narayanan, GA Singh - International Journal of Consumer …, 2023 - Wiley Online Library
In an era when consumers believe that businesses should engage in corporate social responsibility (CSR), it is vital to understand how it affects consumers' willingness to pay …