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Keywords: corporate social responsibility
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Journal Articles
Journal of International Accounting Research 1–25.
Published: 14 March 2024
...June Cao; Abdifatah Ahmed Haji; Jinshuai Hu ABSTRACT We examine whether and how mandatory corporate social responsibility (CSR) disclosures affect corporate tax avoidance. Using a CSR disclosure mandate in China that requires a subset of firms to disclose their CSR activities as an exogenous shock...
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Journal of International Accounting Research (2022) 21 (3): 169–185.
Published: 01 September 2022
... ). Existing literature indicates that religion exerts significant effects on individual behavior and corporate decisions (e.g., accounting quality) through the channels of business ethics, corporate social responsibility (CSR), and risk aversion ( Iannaccone 1998 ; McGuire, Omer, and Sharp 2012 ; Du...
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