Employees' behavior and corporate social responsibility (CSR) can affect firms' profitability
and increase the corporate economic burden. This current research endeavors to explore …

Purpose The increased interest among academicians to explore more about tax
management behavior is evident in the literature on corporate tax avoidance. This paper …

Climate policy uncertainty is an important factor for green innovation in Chinese enterprises.
Drawing on data of officially listed enterprises in China from 2011 to 2020 this paper …

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 …

Small-and medium-sized enterprises (SMEs) have consistently contributed significantly to
the economy's gross domestic product (GDP). Organizations are motivated to achieve …

The disclosure of corporate social responsibility (CSR) information has been attracting
increasing attention from practitioners and researchers. This paper examines whether CSR …

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

Although non-financial reporting (NFR) has been extensively explored in the accounting
literature, most previous studies have focused on relevant issues in contexts where firms …

Purpose Under the concept of sustainable development guided by 'carbon peak'and 'carbon
neutral', corporate social responsibility (CSR) performance has become the focus of …

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 …