Is Corporate Social Responsibility Performance Associated with Tax Avoidance?
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| 024 | 7 | 0 | |a 10.1007/s10551-014-2052-8 |2 doi |
| 035 | |a (NATIONALLICENCE)springer-10.1007/s10551-014-2052-8 | ||
| 245 | 0 | 0 | |a Is Corporate Social Responsibility Performance Associated with Tax Avoidance? |h [Elektronische Daten] |c [Roman Lanis, Grant Richardson] |
| 520 | 3 | |a This study examines whether corporate social responsibility performance is associated with corporate tax avoidance. Employing a matched sample of 434 firm-year observations (i.e., 217 tax-avoidant and 217 non-tax-avoidant firm-year observations) from the Kinder, Lydenberg, and Domini database over the period 2003-2009, our logit regression results show that the higher the level of CSR performance of a firm, the lower the likelihood of tax avoidance. Our results indicate that more socially responsible firms are likely to display less tax avoidance. Finally, the results from our additional analysis show that the CSR categories community relations and diversity represent particularly important elements of CSR performance that reduce tax avoidance. | |
| 540 | |a Springer Science+Business Media Dordrecht, 2014 | ||
| 690 | 7 | |a Society |2 nationallicence | |
| 690 | 7 | |a Corporate social responsibility |2 nationallicence | |
| 690 | 7 | |a Tax avoidance |2 nationallicence | |
| 700 | 1 | |a Lanis |D Roman |u Accounting Discipline Group, UTS School of Business, University of Technology, Sydney, Corner of Quay Street and Ultimo Road, 2000, Haymarket, Sydney, NSW, Australia |4 aut | |
| 700 | 1 | |a Richardson |D Grant |u Discipline of Accounting and Information System, The Business School, University of Adelaide, 10 Pulteney Street, 5005, Adelaide, SA, Australia |4 aut | |
| 773 | 0 | |t Journal of Business Ethics |d Springer Netherlands |g 127/2(2015-03-01), 439-457 |x 0167-4544 |q 127:2<439 |1 2015 |2 127 |o 10551 | |
| 856 | 4 | 0 | |u https://doi.org/10.1007/s10551-014-2052-8 |q text/html |z Onlinezugriff via DOI |
| 898 | |a BK010053 |b XK010053 |c XK010000 | ||
| 900 | 7 | |a Metadata rights reserved |b Springer special CC-BY-NC licence |2 nationallicence | |
| 908 | |D 1 |a research-article |2 jats | ||
| 949 | |B NATIONALLICENCE |F NATIONALLICENCE |b NL-springer | ||
| 950 | |B NATIONALLICENCE |P 856 |E 40 |u https://doi.org/10.1007/s10551-014-2052-8 |q text/html |z Onlinezugriff via DOI | ||
| 950 | |B NATIONALLICENCE |P 700 |E 1- |a Lanis |D Roman |u Accounting Discipline Group, UTS School of Business, University of Technology, Sydney, Corner of Quay Street and Ultimo Road, 2000, Haymarket, Sydney, NSW, Australia |4 aut | ||
| 950 | |B NATIONALLICENCE |P 700 |E 1- |a Richardson |D Grant |u Discipline of Accounting and Information System, The Business School, University of Adelaide, 10 Pulteney Street, 5005, Adelaide, SA, Australia |4 aut | ||
| 950 | |B NATIONALLICENCE |P 773 |E 0- |t Journal of Business Ethics |d Springer Netherlands |g 127/2(2015-03-01), 439-457 |x 0167-4544 |q 127:2<439 |1 2015 |2 127 |o 10551 | ||