Trust in the government and regulation: do they play a part in CSR decoupling-tax relationship?

IF 1.4 4区 经济学 Q3 BUSINESS, FINANCE Asia-Pacific Journal of Accounting & Economics Pub Date : 2024-04-17 DOI:10.1080/16081625.2024.2342371
Noorsakinah Abdul Wahab, Mohd Zulkhairi Mustapha, Nurliana Md Rahin
{"title":"Trust in the government and regulation: do they play a part in CSR decoupling-tax relationship?","authors":"Noorsakinah Abdul Wahab, Mohd Zulkhairi Mustapha, Nurliana Md Rahin","doi":"10.1080/16081625.2024.2342371","DOIUrl":null,"url":null,"abstract":"This paper investigates if trust in the government and regulation influence the relationship between Corporate Social Responsibility (CSR) decoupling and tax avoidance. Malaysia is deliberately exa...","PeriodicalId":45890,"journal":{"name":"Asia-Pacific Journal of Accounting & Economics","volume":"99 1","pages":""},"PeriodicalIF":1.4000,"publicationDate":"2024-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Asia-Pacific Journal of Accounting & Economics","FirstCategoryId":"96","ListUrlMain":"https://doi.org/10.1080/16081625.2024.2342371","RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0

Abstract

This paper investigates if trust in the government and regulation influence the relationship between Corporate Social Responsibility (CSR) decoupling and tax avoidance. Malaysia is deliberately exa...
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
对政府的信任和监管:它们在企业社会责任与税收的脱钩关系中起作用吗?
本文研究了对政府的信任和监管是否会影响企业社会责任(CSR)脱钩与避税之间的关系。马来西亚被刻意地作为研究对象。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 去求助
来源期刊
CiteScore
2.40
自引率
9.10%
发文量
39
期刊介绍: The Asia-Pacific Journal of Accounting & Economics (APJAE) is an international forum intended for theoretical and empirical research in all areas of economics and accounting in general. In particular, the journal encourages submissions in the following areas: Auditing, financial reporting, earnings management, financial analysts, the role of accounting information, international trade and finance, industrial organization, strategic behavior, market structure, financial contracts, corporate governance, capital markets, and financial institutions. The journal welcomes contributions related to the Asia Pacific region, and targets top quality research from scholars with diverse regional interests. The editors encourage submission of high quality manuscripts with innovative ideas. The editorial team is committed to an expedient review process.
期刊最新文献
Infection externalities and social welfare The moderating role of corporate governance mechanism on the relationship between product market competition and earnings management: evidence from Bangladesh What effect does the mandatory adoption of IFRS have on the decision to withdraw an IPO? Risk-taking incentives and CEOs’ cost-management strategy: evidence from cost-stickiness Can a not-for-profit minority institutional investor affect corporate tax avoidance? Evidence from China
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1