{"title":"企业社会责任、避税和盈利表现","authors":"Luke Watson","doi":"10.2308/ATAX-51022","DOIUrl":null,"url":null,"abstract":"ABSTRACT: I investigate the influence of pretax earnings performance on the relation between corporate social responsibility (CSR) and tax avoidance. Prior studies of the relation between CSR and ...","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":"37 1","pages":"1-21"},"PeriodicalIF":1.3000,"publicationDate":"2015-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"152","resultStr":"{\"title\":\"Corporate Social Responsibility, Tax Avoidance, and Earnings Performance\",\"authors\":\"Luke Watson\",\"doi\":\"10.2308/ATAX-51022\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"ABSTRACT: I investigate the influence of pretax earnings performance on the relation between corporate social responsibility (CSR) and tax avoidance. Prior studies of the relation between CSR and ...\",\"PeriodicalId\":45477,\"journal\":{\"name\":\"Journal of the American Taxation Association\",\"volume\":\"37 1\",\"pages\":\"1-21\"},\"PeriodicalIF\":1.3000,\"publicationDate\":\"2015-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"152\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of the American Taxation Association\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2308/ATAX-51022\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of the American Taxation Association","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/ATAX-51022","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Corporate Social Responsibility, Tax Avoidance, and Earnings Performance
ABSTRACT: I investigate the influence of pretax earnings performance on the relation between corporate social responsibility (CSR) and tax avoidance. Prior studies of the relation between CSR and ...
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