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Negative social media attention and corporate tax avoidance: Corporate governance or loss compensation?

Author

Listed:
  • Xu, Gengxi
  • Lin, Siqi
  • Pan, Xiaozhen

Abstract

With the rapid popularization of the Internet, the influence of social media is gradually surpassing that of traditional media. Based on the data of negative posts published by retail investors on stock forums, this study constructs an indicator of negative social media attention (NSMA) and selects Chinese A-share listed companies in Shanghai and Shenzhen from 2013 to 2022 as research samples to examine the impact of NSMA on corporate tax avoidance. The findings reveal a U-shaped relationship between NSMA and corporate tax avoidance. Moderate NSMA serves an external supervisory role, inhibiting corporate tax avoidance through corporate governance effects. When NSMA exceeds a critical threshold, firms face substantial market pressure and value loss, prompting them to engage in aggressive tax avoidance strategies to compensate for losses. Further research finds that CEO media experience, corporate social responsibility, and state-owned equity weaken the U-shaped relationship between NSMA and corporate tax avoidance.

Suggested Citation

  • Xu, Gengxi & Lin, Siqi & Pan, Xiaozhen, 2026. "Negative social media attention and corporate tax avoidance: Corporate governance or loss compensation?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 22(2).
    • Handle: RePEc:eee:jocaae:v:22:y:2026:i:2:s1815566926000202
    DOI: 10.1016/j.jcae.2026.100557
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    Keywords

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    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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