... material is available online, as linked in the text. Editor’s note: Accepted by Qiang Wu, under the Senior Editorship of Steve Lin. 12 07 2022 23 01 2024 13 02 2024 2024 disclosure regulation corporate social responsibility corporate tax avoidance Avoiding tax...

...Peixin Wang; Haijie Huang; Edward Lee; Jirada Petaibanlue ABSTRACT We utilize the mandatory corporate social responsibility (CSR) disclosure regulation in China as an exogenous shock to evaluate the impact of such disclosures on investors as end users of accounting information based...

... income causing large percentage changes. ¹¹ regulatory benchmark disclosure regulation earnings management monitoring Prior research on managers' opportunistic reporting behavior around earnings benchmarks focuses primarily on the ability of firms to report a profit, increase...