The relationship among corporate social responsibility, tax aggressiveness and firm Value in China

UM > Faculty of Business Administration > DEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT

Status	已發表Published
	The relationship among corporate social responsibility, tax aggressiveness and firm Value in China
	Noronha, C.; Zhihong, Z.; Jieqi, J.; So, M. S.
	2017-12-01
Source Publication	CSEAR North Asia Hong Kong Conference 2017 4-5 December
Abstract	Using a sample of Chinese main board listed companies for the period 2008-2013, we examine the relationship between tax aggressiveness and corporate social responsibility (CSR) performance, and their interactive effect on firm value in the Chinese context. By applying a new measure of CSR performance, namely social contribution value per share (SCVPS), we find that more tax aggressive companies have better CSR performance in China. We then investigate whether improving CSR performance and the methods used would influence the relationship between tax aggressiveness and firm value. The result indicates that the negative effect of tax aggressiveness on firm value becomes weaker with more CSR contributions. Our study suggests that companies should manage their tax policies and CSR engagements as a combined strategy, especially for those tax aggressive companies that neglect their CSR performance.
Keyword	CSR China tax aggressiveness
Language	英語English
The Source to Article	PB_Publication
PUB ID	37723
Document Type	Conference paper
Collection	DEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT
Recommended Citation GB/T 7714	Noronha, C.,Zhihong, Z.,Jieqi, J.,et al. The relationship among corporate social responsibility, tax aggressiveness and firm Value in China[C], 2017.
APA	Noronha, C.., Zhihong, Z.., Jieqi, J.., & So, M. S. (2017). The relationship among corporate social responsibility, tax aggressiveness and firm Value in China. CSEAR North Asia Hong Kong Conference 2017 4-5 December.

Files in This Item:
There are no files associated with this item.

If you have any objections to this item, please fill out the form below and the administrator will contact you as soon as possible.
Content:
Email：	*
Affiliation No.
Verification Code:	Refresh

Any comments and suggestions are welcomed.
Title:	*
Content:
Email：	*
Verification Code:	Refresh