Skip Nav Destination
1-1 of 1
Keywords: earnings performanceClose
Journal of the American Taxation Association (2015) 37 (2): 1–21.
Published: 01 December 2015
...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...