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We examine the association between mandatory corporate social responsibility (CSR) disclosure and economic contribution (tax payments) in China, where we expect this association to be affected by a region's institutional attributes. Exploiting a dataset that shows cross-regional variations in institutions, we find that in regions with lower institutional quality, firms claiming to be socially responsible actually avoid taxes, whereas CSR disclosure in other regions is more aligned with the social responsibility aspect of tax compliance. Our study contributes to the literature by demonstrating that in the absence of proper institutions, CSR disclosure is likely to remain a form of window dressing.
|Number of pages||16|
|Journal||International Journal of Accounting|
|Early online date||15 Nov 2017|
|Publication status||Published - Dec 2017|
|Event||The 36th International Business Research Conference - Ryerson University, Toronto, Canada|
Duration: 14 Jul 2016 → 16 Jul 2016
Bibliographical noteThis paper won the 36th International Business Research Conference Best Paper Award. Kenny Lin acknowledges financial support from Lingnan University (Funding Ref. DR13A1).
- Business ethics and social responsibility
- Tax avoidance
- Transition economies
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- 1 Finished
CHENG, L. S. S. & LIN, Z. K.
1/02/13 → 31/10/15
Project: Grant Research