...Mário Marques; Tânia Menezes Montenegro; Filomena Antunes Brás ABSTRACT We analyze 117 estimates from 23 studies that examine the relationship between corporate social responsibility (CSR) and corporate tax aggressiveness. The meta-regression results indicate that both CSR and tax avoidance...

...Inga Hardeck; Kerry K. Inger; Rebekah D. Moore; Johannes Schneider ABSTRACT This study explores how and why firms voluntarily discuss taxes in corporate social responsibility (CSR) reports. Using a textual analysis approach, we analyze 2,984 CSR reports from 22 countries to identify tax...

... University, College of Business, School of Accounting, Harrisonburg, VA, USA; Timothy J. Rupert, Northeastern University, D'Amore-McKim School of Business, Accounting Group, Boston, MA, USA. 1 11 2020 1 8 2021 2022 tax expense management corporate social responsibility investor...

...Michael A. Mayberry; Luke Watson ABSTRACT We employ states' enactment of constituency statutes as plausibly exogenous shocks to the marginal cost of corporate social responsibility (CSR) and examine the relation between CSR and corporate tax avoidance. We find almost no evidence of an association...

...Henry He Huang; Li Sun; Tong (Robert Yu ABSTRACT This study examines whether corporate social responsibility (CSR) is related to the likelihood of corporate inversions, a legal tax-planning strategy. We use a full sample to test stakeholder theory and a risk management view of CSR. We find...

...Luke Watson ABSTRACT I investigate the influence of pretax earnings performance on the relation between corporate social responsibility (CSR) and tax avoidance. Prior studies of the relation between CSR and tax avoidance find mixed results. Based on slack resource theory ( Penrose 1959 ), I...