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Corporate social responsibility and tax aggressiveness: a test of legitimacy theory

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Cited by:

  1. Jagriti Srivastava & Aravind Sampath & Balagopal Gopalakrishnan, 2021. "Is CSR the key to unlocking debt financing during COVID-19? A multicountry perspective," Working papers 481, Indian Institute of Management Kozhikode.
  2. Wendy L. Tate & Lisa M. Ellram & Lance Saunders, 2023. "The Limited Influence of Voluntary Environmental Partnerships on Increasing the Saliency of Freight Emissions in Corporate Sustainability Strategy," Transportation Journal, John Wiley & Sons, vol. 62(3), pages 269-310, June.
  3. Liu, Wei & Zhao, Zhihui & Wen, Zhao & Cheng, Shixiong, 2022. "Environmental regulation and OFDI: Evidence from Chinese listed firms," Economic Analysis and Policy, Elsevier, vol. 75(C), pages 191-208.
  4. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
  5. Abdelfattah, Tarek & Aboud, Ahmed, 2020. "Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).
  6. Robert Bird & Karie Davis-Nozemack, 2018. "Tax Avoidance as a Sustainability Problem," Journal of Business Ethics, Springer, vol. 151(4), pages 1009-1025, September.
  7. Angela Rella & Arcangelo Marrone & Nicola Raimo & Filippo Vitolla, 2022. "The Antecedents of Transparency of Italian Public Entities: An Empirical Analysis in Universities and Public Research Institutes," Administrative Sciences, MDPI, vol. 12(1), pages 1-15, February.
  8. Atan, Ruhaya & Alam, Md. Mahmudul & Said, Jamaliah & Zamri, Mohamed, 2019. "The Impacts of Environmental, Social, and Governance Factors on Firm Performance: Panel Study of Malaysian Companies," SocArXiv ntz52, Center for Open Science.
  9. Mohammad Nasih & Iman Harymawan & Siti Zaleha Abdul Rasid & Fajar Kristanto Gautama Putra, 2024. "Tax avoidance and sustainability reporting: Alignment or greenwashing strategy?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(6), pages 6335-6351, November.
  10. Müller, Raphael & Spengel, Christoph & Vay, Heiko, 2020. "On the determinants and effects of corporate tax transparency: Review of an emerging literature," ZEW Discussion Papers 20-063, ZEW - Leibniz Centre for European Economic Research.
  11. Bae, Kee-Hong & El Ghoul, Sadok & Gong, Zhaoran (Jason) & Guedhami, Omrane, 2021. "Does CSR matter in times of crisis? Evidence from the COVID-19 pandemic," Journal of Corporate Finance, Elsevier, vol. 67(C).
  12. Riaty Handayani, 2019. "Analysis of Corporate Social Responsibility and Good Corporate Governance to Tax Aggressiveness," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(3), pages 173-184, July.
  13. Vitiana L'Abate & Filippo Vitolla & Paolo Esposito & Nicola Raimo, 2023. "The drivers of sustainability disclosure practices in the airport industry: A legitimacy theory perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 1903-1916, July.
  14. Shuolei Xu & Fangjun Wang & Charles P. Cullinan & Nanyan Dong, 2022. "Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China," Australian Accounting Review, CPA Australia, vol. 32(2), pages 267-289, June.
  15. Fangjun Wang & Shuolei Xu & Junqin Sun & Charles P. Cullinan, 2020. "Corporate Tax Avoidance: A Literature Review And Research Agenda," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 793-811, September.
  16. Radcliffe, Vaughan S. & Spence, Crawford & Stein, Mitchell & Wilkinson, Brett, 2018. "Professional repositioning during times of institutional change: The case of tax practitioners and changing moral boundaries," Accounting, Organizations and Society, Elsevier, vol. 66(C), pages 45-59.
  17. Ylönen, Matti & Laine, Matias, 2015. "For logistical reasons only? A case study of tax planning and corporate social responsibility reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 5-23.
  18. Md Jahidur Rahman & Qi Wu & Hongtao Zhu, 2025. "Corporate social responsibility in times of social distancing: Evidence from China," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 34(2), pages 309-327, April.
  19. Khayria Amarna & Maria Victoria López‐Pérez & Raquel Garde Sánchez & Lázaro Rodríguez Ariza, 2025. "ESG Information Disclosure and Its Relationship to Tax Practices: Stakeholder‐Friendly or Legitimacy‐Seeking?," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(3), pages 3906-3917, June.
  20. Hossain, Shahadat & Hossain, Md Mosharraf & Chong, Vincent K., 2025. "Do client protection principles matter for the economic and social performance of microfinance institutions?," The British Accounting Review, Elsevier, vol. 57(4).
  21. Tafadzwa Mark Wasara & Fortune Ganda, 2019. "The Relationship between Corporate Sustainability Disclosure and Firm Financial Performance in Johannesburg Stock Exchange (JSE) Listed Mining Companies," Sustainability, MDPI, vol. 11(16), pages 1-23, August.
  22. Steijvers, Tensie & Niskanen, Mervi, 2014. "Tax aggressiveness in private family firms: An agency perspective," Journal of Family Business Strategy, Elsevier, vol. 5(4), pages 347-357.
  23. Merna Saleh & Hala M. G. Amin & Ahmed A. Elamer, 2025. "Corporate Social Responsibility, Tax Behavior, and Institutional Context: An Empirical Analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(6), pages 7293-7309, November.
  24. Maria Mitroulia & Evangelos Chytis & Thomas Kitsantas, 2025. "Exploring the Nexus between Corporate Sustainability Disclosure and Firm Tax Behaviour: A Meta-Analysis," Central European Business Review, Prague University of Economics and Business, vol. 2025(3), pages 103-131.
  25. Barros, Victor & Verga Matos, Pedro & Miranda Sarmento, Joaquim & Rino Vieira, Pedro, 2023. "High-tech firms: Dividend policy in a context of sustainability and technological change," Technological Forecasting and Social Change, Elsevier, vol. 190(C).
  26. Talat Mehmood Khan & Naiping Zhu, 2025. "How social and environmental investments attract and repel foreign investors: Insights on shareholder and stakeholder engagement," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(2), pages 2996-3007, April.
  27. Lin, Kenny Z. & Cheng, Suwina & Zhang, Fang, 2017. "Corporate Social Responsibility, Institutional Environments, and Tax Avoidance: Evidence from a Subnational Comparison in China," The International Journal of Accounting, Elsevier, vol. 52(4), pages 303-318.
  28. Kumari Juddoo & Issam Malki & Sudha Mathew & Sheeja Sivaprasad, 2023. "An impact investment strategy," Review of Quantitative Finance and Accounting, Springer, vol. 61(1), pages 177-211, July.
  29. Xu Liu & Le Luo & Baolei Qi, 2025. "Firms' Environmental, Social, and Governance Performance and Tax Avoidance: Evidence From China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(4), pages 3781-3808, December.
  30. McClure, Ross & Lanis, Roman & Wells, Peter & Govendir, Brett, 2018. "The impact of dividend imputation on corporate tax avoidance: The case of shareholder value," Journal of Corporate Finance, Elsevier, vol. 48(C), pages 492-514.
  31. Hend Alregab, 2022. "The Role of Environmental, Social, and Governance Performance on Attracting Foreign Ownership: Evidence from Saudi Arabia," Sustainability, MDPI, vol. 14(23), pages 1-15, November.
  32. Wisniewski, Tomasz Piotr & Yekini, Liafisu Sina, 2014. "Predicting Stock Market Returns Based on the Content of Annual Report Narrative: A New Anomaly," MPRA Paper 58107, University Library of Munich, Germany.
  33. Aray, Yulia & Dikova, Desislava & Garanina, Tatiana & Veselova, Anna, 2021. "The hunt for international legitimacy: Examining the relationship between internationalization, state ownership, location and CSR reporting of Russian firms," International Business Review, Elsevier, vol. 30(5).
  34. Qian Tao & Aelee Jun & Shiguang Ma, 2025. "Environmental Engagement: An Effective Way in Mitigation of Firms' Litigation Risks in China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(3), pages 2589-2608, September.
  35. Ketan Mulchandani & Kalyani Mulchandani & Geetha Iyer & Alaknanda Lonare, 2022. "Do Equity Investors Care about Environment, Social and Governance (ESG) Disclosure Performance? Evidence from India," Global Business Review, International Management Institute, vol. 23(6), pages 1336-1352, December.
  36. Muhammad Wahyuddin Abdullah & Andi Yustika Manrimawagau Bayan & Hadriana Hanafie, 2021. "Implementation of Green Campus to Realizing University Social Responsibility at State Islamic Religious College (SIRC) in South Sulawesi Indonesia," Technium Social Sciences Journal, Technium Science, vol. 24(1), pages 336-347, October.
  37. Tânia Menezes Montenegro, 2021. "Tax Evasion, Corporate Social Responsibility and National Governance: A Country-Level Study," Sustainability, MDPI, vol. 13(20), pages 1-19, October.
  38. Mohamed Toukabri & Maher Toukabri, 2023. "Football Industry Accounting as a Social and Organizational Practice: from the Implementation of the CSR Process to Integrated Reporting," Systemic Practice and Action Research, Springer, vol. 36(5), pages 725-753, October.
  39. Semeen, Homaira & Islam, Muhammad Azizul, 2021. "Social impact disclosure and symbolic power: Evidence from UK fair trade organizations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
  40. Supriyati Supriyati & Dewi Murdiawti & Kadek Pranetha Prananjaya, 2021. "Determinants of transfer pricing decision at manufacturing companies of Indonesia," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 10(3), pages 289-302, April.
  41. Nadia Elouaer & Rida Waheed & Suleman Sarwar & Ghazala Aziz, 2022. "Does Gender Diversity and Experience Moderate the Impact of Tax Aggressiveness on Corporate Social Responsibility: A Study of UAE Listed Companies," Sustainability, MDPI, vol. 14(21), pages 1-13, November.
  42. Fallan, Even & Fallan, Lars, 2019. "Corporate tax behaviour and environmental disclosure: Strategic trade-offs across elements of CSR?," Scandinavian Journal of Management, Elsevier, vol. 35(3).
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