Tax avoidance culture and employees' behavior affect sustainable business performance: The moderating role of corporate social responsibility

Y Li, K Al-Sulaiti, W Dongling, J Abbas… - Frontiers in …, 2022 - frontiersin.org
Employees' behavior and corporate social responsibility (CSR) can affect firms' profitability
and increase the corporate economic burden. This current research endeavors to explore …

The social regulation of corporate social irresponsibility: Reviewing the contribution of corporate reputation

G Nardella, S Brammer, I Surdu - International Journal of …, 2023 - Wiley Online Library
Whilst it is assumed that stakeholders penalize and deter corporate social irresponsibility
(CSI), instances of CSI persist. Correspondingly, the literature on social regulation—which …

Corporate tax avoidance and firm value: The moderating role of environmental, social, and governance (ESG) ratings

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 …

Tax avoidance as a sustainability problem

R Bird, K Davis-Nozemack - Journal of business ethics, 2018 - Springer
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 …

CEO Dualism and Corporate Value: A Digital Corporate Governance Perspective

HG Febrianto, JE Pambudi - Jurnal Reviu Akuntansi dan …, 2024 - ejournal.umm.ac.id
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 …

Defining and measuring corporate reputations

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 …

The role of sustainability reporting in shareholder perception of tax avoidance

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 …

What do we know about tax aggressiveness and corporate social responsibility? An integrative review

RB Whait, KL Christ, E Ortas, RL Burritt - Journal of cleaner production, 2018 - Elsevier
This paper uses extant academic literature to examine the relationship between tax
aggressiveness and corporate social responsibility. Tax aggressiveness and corporate …

Societal trust and corporate tax avoidance

K Kanagaretnam, J Lee, CY Lim, G Lobo - Review of Accounting Studies, 2018 - Springer
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 …

Consumers' willingness to pay for corporate social responsibility: Theory and evidence

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 …