Environmental performance and corporate tax avoidance: Greenwashing policy or eco-responsibility? The moderating role of ownership structure

Z Souguir, N Lassoued, I Khanchel… - Journal of Cleaner …, 2024 - Elsevier
This study examines the impact of environmental performance on tax avoidance separately
and then moderated by institutional and family ownership. Based on a sample of 222 French …

The impact of corporate social responsibility on operating cash flow opacity: The moderating role of tax avoidance

ABM Metwally, AAM Elsharkawy… - Cogent Business & …, 2024 - Taylor & Francis
This study examines the association between corporate social responsibility (CSR) and
operating cash flow opacity (OCFOP). The current study also aims to examine the …

[HTML][HTML] Mapping Corporate Tax Planning and Corporate Social Responsibility: A Hybrid Method of Category Analysis

L Araújo, S Ravara Cruz, L Lima Santos… - Journal of Risk and …, 2024 - mdpi.com
The relationship between corporate tax planning (CTP) and corporate social responsibility
(CSR) is complex, with various perspectives, and a detailed scientific analysis of this …

The effect of environmental, social, and governance (ESG) performance on the volatility of stock price returns: the moderating role of tax payment

S Mechrgui, S Theiri - Journal of Financial Reporting and Accounting, 2024 - emerald.com
Purpose This study aims to examine how environmental, social and governance (ESG)
performance influences stock price volatility, with a specific focus on the moderating role of …

Do women on corporate boardrooms have an impact on tax avoidance? The mediating role of corporate social responsibility

A Dakhli - Corporate Governance: The international journal of …, 2022 - emerald.com
Purpose The purpose of this paper is to investigate the direct and indirect relationship
between board gender diversity and corporate tax avoidance using corporate social …

The relationship between sustainability reporting, E-commerce, firm performance and tax avoidance with organizational culture as moderating variable in small and …

LL Fuadah, K Dewi, M Mukhtaruddin, U Kalsum… - Sustainability, 2022 - mdpi.com
This study aimed to identify the effect of e-commerce and sustainability reporting on tax
avoidance and firm performance, as well as determining whether organizational culture acts …

Institutional factors and CSR reporting in a developing country: Evidence from the neo-institutional perspective

MA Jahid, R Yaya, S Pratolo… - Cogent Business & …, 2023 - Taylor & Francis
This research aims to investigate how institutional pressures, such as legal, cultural, and
normative factors, affect CSR reporting (CSRR) in the context of a developing nation. Based …

Corporate social responsibility and tax avoidance: Channeling effect of family firms

D Özbay, H Adıgüzel… - Journal of Corporate …, 2023 - Wiley Online Library
Although the relationship between tax avoidance and corporate social responsibility has
been the subject of many studies, results have been inconclusive. In this study, we …

Factors affecting corporate social responsibilities disclosure of listed companies in Vietnam

QL Le, LH Nguyen, VH Dinh, TTH Luong… - Cogent Business & …, 2023 - Taylor & Francis
This paper aims to research factors that affect corporate social responsibility (CSR)
disclosure in the context of listed companies in Vietnam. Our research uses data from listed …

The relationship between corporate social responsibility and firm performance: evidence from Jordan

MA Alghizzawi, MA Youssef, M Abu Zraiq… - Cogent Business & …, 2022 - Taylor & Francis
This study aims to investigate the relationship between corporate social responsibility (CSR)
and Jordanian firm performance. CSR is measured using three dimensions: philanthropy …