1-2 of 2
Keywords: CSR
Close
Sort by
Journal Articles
Journal of International Accounting Research (2024) 23 (1): 21–48.
Published: 01 March 2024
...Xiaomeng Charlene Chen; Le Luo; Albert Tsang ABSTRACT This study investigates the impact of the SEC’s regulatory cooperation and enforcement on the corporate social responsibility (CSR) reporting practices of U.S.-listed foreign firms using a country’s Multilateral Memorandum of Understanding...
Journal Articles
Journal of International Accounting Research (2020) 19 (1): 57–72.
Published: 01 March 2020
... these corporate behaviors are in conflict, and our results indicate that tax avoidance negatively influences investment decisions. We find that although CSR in isolation has no direct effect, the negative influence of tax avoidance is tempered when it is present. We provide evidence that not only do a firm's...