Corporate Social Responsibility, Institutional Environments, and Tax Avoidance: Evidence from a Subnational Comparison in China

Lin, Kenny Z.; Cheng, Suwina; Zhang, Fang

doi:10.1016/j.intacc.2017.11.002

Cited by 103 publications

(158 citation statements)

References 68 publications

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“…for ensuring the survival of the firm. The results are also in line with the perspective adopted by Lin et al (2017) who support the necessary balance between social and environmental and economic issues. This idea was also promoted by some other authors (Hill & Jones, 1992;Meiseberg and Ehrmann, 2012), highlighting the importance of corporate decisions based on this social and environmental issues.…”

Section: Figure 1 Research Hypothesessupporting

confidence: 88%

“…According to the existence of mixed results on the relationship between CSR and tax avoidance (Laguir et al, 2015;Landry et al, 2013;Lin et al, 2017) and in particular, within a family firm's framework (Chen et al, 2010;Gaaya, Lakhal, & Lakhal, 2017;Moore et al, 2017;Steijvers & Niskanen, 2014), our paper focuses on the following.…”

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confidence: 99%

“…As final contributions to prior literature, this study adopts an international approach rather than a single-country or region approach (Cascino, Pugliese, Mussolino, & Sansone, 2010;Gaaya et al, 2017;Lin et al, 2017;Moore et al, 2017). Whereas previous studies about the topics of CSR, family firms, and tax avoidance developed a crosssectional analysis, this study adopts a panel data approach that allows multiple comparison among countries and years.…”

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confidence: 99%

“…In recent years, there is a considerable growth in the literature concerning CSR and tax avoidance; however, academic researchers that empirically examined both topics are limited and even, without finding a consensus in their relationship (Laguir et al, 2015;Landry et al, 2013;Lin et al, 2017). In recent years, there is a considerable growth in the literature concerning CSR and tax avoidance; however, academic researchers that empirically examined both topics are limited and even, without finding a consensus in their relationship (Laguir et al, 2015;Landry et al, 2013;Lin et al, 2017).…”

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confidence: 99%

“…Nevertheless, as Lin et al (2017) argue, it is necessarily a balance between economic, social, and environmental goals. At this respect, the second literature stream posits that corporate taxes can only be associated with social and environmental performance when their payment implies benefits for the society.…”

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confidence: 99%

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Does corporate social responsibility affect tax avoidance: Evidence from family firms

López-González

Martínez‐Ferrero

García‐Meca

2019

Corp Soc Responsibility Env

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The purpose of this paper is to shed light on the effect of corporate social responsibility performance on tax avoidance. It also examines whether family ownership affects tax avoidance practices by socially responsible performance. Based on an international sample of 6,442 firm-year observations from 2006 to 2014, we use several panel-data regression models. We find that social and environmental performance is negatively related with tax avoidance so that firms with a greater socially responsible performance show a lower tax-saving practices. However, we find that this negative relation is lower in family-owned firms, what suggests that despite the fact that family firms show a greater socially responsible behavior aimed to preserve their socioemotional endowments, family ownership is positively associated with tax avoidance practices.

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Section: Figure 1 Research Hypothesessupporting

confidence: 88%

mentioning

confidence: 99%

mentioning

confidence: 99%

mentioning

confidence: 99%

mentioning

confidence: 99%

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Does corporate social responsibility affect tax avoidance: Evidence from family firms

López-González

Martínez‐Ferrero

García‐Meca

2019

Corp Soc Responsibility Env

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Can environmental investments benefit environmental performance? The moderating roles of institutional environment and foreign direct investment

Ramanathan

2020

Bus Strat Env

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The contribution of environmental investments (EIs) to environmental performance (EP) is a lively topic for environmental researchers across the world. In spite of huge amount of research, there is still lack of clarity on the moderating factors that affect the role played by EI. In this study, we distinguish EI into pollution control investments (PCIs) and pollution prevention investments (PPIs). We further investigate whether institutional environment and foreign direct investment (FDI) can play their moderating effects both on the relationship between EI and EP and on the relationships between different types of investments and EP or not. The results indicate that EI has a positive effect on EP. More specifically, PPI plays a stronger positive role in EP, but PCI does not have a significant effect on EP. In addition, both institutional environment and FDI can strengthen the positive impact of EI on EP. The increase of EI in regions with better institutional environment or high FDI can lead to greater improvement in EP. These moderating effects of institutional environment and FDI are also confirmed on the link between PPI and EP. In summary, our results reinforce the existing views that EI, and specifically PPI, can improve EP but further contribute to the understanding of the positive moderating roles played by the institutional environment and FDI on the link between EI and EP. K E Y W O R D S environmental investments, environmental performance, foreign direct investment, institutional environment, pollution control investments, pollution prevention investments 1 | INTRODUCTION How to address the environmental problems caused by the economic development is a common problem faced by the whole world. Over the past 40 years, China has made remarkable achievements in economic development. However, the environmental problems caused by the rapid economic development are still serious (Ai, Hu,

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Is corporate environmental disclosure associated with firm value? A multicountry study of Gulf Cooperation Council firms

2020

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Several studies have found a relationship between corporate social and environmental disclosure and firm value (FV) or accounting profitability. Where environmental disclosure has been the focus, though, only single‐country studies have been published, and most of the previous research concerns the developed world. This study examines the association between corporate environmental disclosure (CED) and FV in the Gulf Cooperation Council (GCC) countries, where CED has been increasing from its previous low base. Findings from a multicountry sample of 500 firm‐year observations using a 55‐item unweighted environmental disclosure index suggest that CED is significantly and positively related to FV as measured by Tobin's Q (TBQ). The relationship is robust to using a weighted version of the disclosure index, individual countries and environmental disclosure subindices. Some evidence of a positive relationship between CED and return on assets is also found, but even where statistically significant, the relationship is much weaker than in the case of TBQ. For empirical and theoretical reasons, we recommend that future studies pay greater attention to market‐based proxies, if possible, when investigating the value relevance of CED in both developed and developing countries. Our results suggest that both managers and policymakers in GCC countries should take a positive view of expanded CED.

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Corporate Social Responsibility, Institutional Environments, and Tax Avoidance: Evidence from a Subnational Comparison in China

Cited by 103 publications

References 68 publications

Does corporate social responsibility affect tax avoidance: Evidence from family firms

Does corporate social responsibility affect tax avoidance: Evidence from family firms

Can environmental investments benefit environmental performance? The moderating roles of institutional environment and foreign direct investment

Is corporate environmental disclosure associated with firm value? A multicountry study of Gulf Cooperation Council firms

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