Is Corporate Social Responsibility Performance Associated with Tax Avoidance?
This study examines whether corporate social responsibility performance is associated with corporate tax avoidance. Employing a matched sample of 434 firm-year observations (i.e., 217 tax-avoidant and 217 non-tax-avoidant firm-year observations) from the Kinder, Lydenberg, and Domini database over t...
Authors: | ; |
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Format: | Electronic Article |
Language: | English |
Check availability: | HBZ Gateway |
Journals Online & Print: | |
Fernleihe: | Fernleihe für die Fachinformationsdienste |
Published: |
Springer
2015
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In: |
Journal of business ethics
Year: 2015, Volume: 127, Issue: 2, Pages: 439-457 |
Further subjects: | B
Corporate social responsibility
B Tax avoidance B Society |
Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |