https://scholars.lib.ntu.edu.tw/handle/123456789/615838
標題: | Tax Avoidance and Tax Disclosures in Corporate Social Responsibility Reports in the United Kingdom | 作者: | WEI-CHUAN KAO CHIH-HSIEN LIAO |
關鍵字: | Corporate social responsibility;Tax avoidance;Tax disclosure | 公開日期: | 九月-2021 | 卷: | 20 | 期: | 3 | 起(迄)頁: | 59-80 | 來源出版物: | Journal of International Accounting Research | 摘要: | This study examines how a firm’s tax disclosures in a CSR report are influenced by its tax avoidance behavior. Using a sample of public U.K. firms, our empirical analysis reveals that firms engaging in higher levels of tax avoidance are more likely to provide tax-specific disclosures in their CSR reports. In addition, the tax disclosures tend to be longer, contain more justification words, and contain more soft claims than hard information. Further cross-sectional analyses suggest that the positive association between tax avoidance and tax disclosures is attenuated when firms exhibit better CSR performance as well as stronger corporate governance. Collectively, our findings provide evidence that firms appear to legitimize their tax avoidance behavior by providing more tax disclosures in their communications with stakeholders. ? 2021, American Accounting Association. All rights reserved. |
URI: | https://scholars.lib.ntu.edu.tw/handle/123456789/615838 https://www.scopus.com/inward/record.uri?eid=2-s2.0-85121856998&doi=10.2308%2fJIAR-2020-036&partnerID=40&md5=219883ff0bddf076b66250691ae4cea2 |
ISSN: | 15426297 | DOI: | 10.2308/JIAR-2020-036 |
顯示於: | 會計學系 |
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JIAR_Tax Avoidance and Tax Disclosures in Corporate Social Responsibility Reports in the United Kingdom.pdf | 249.47 kB | Adobe PDF | 檢視/開啟 |
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