Does ESG performance affect corporate tax avoidance? Evidence from China
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DOI: 10.1016/j.frl.2024.105056
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Cited by:
- Wang, Jingzheng & Qin, Xiaoli, 2024. "Tax reduction incentive and corporate financialization," Finance Research Letters, Elsevier, vol. 62(PB).
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Keywords
ESG; Corporate tax avoidance; Financing constraints; Internal control quality; External supervision;All these keywords.
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