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Tax Avoidance and ESG Disclosure Mandate: International Evidence

https://doi.org/10.2139/ssrn.5535481
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Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/s10551-013-1862-4openalex-snapshot
The Curious Case of Corporate Tax Avoidance: Is it Socially Irresponsible?
inferredcites →https://doi.org/10.1007/s10551-014-2052-8openalex-snapshot
Is Corporate Social Responsibility Performance Associated with Tax Avoidance?
inferredcites →https://doi.org/10.1007/s11142-018-9466-yopenalex-snapshot
Societal trust and corporate tax avoidance
inferredcites →https://doi.org/10.1007/s11142-021-09609-5openalex-snapshot
Mandatory CSR and sustainability reporting: economic analysis and literature review
inferredcites →https://doi.org/10.1007/s11142-021-09644-2openalex-snapshot
How does the market for corporate control impact tax avoidance? Evidence from international M&A laws
inferredcites →https://doi.org/10.1007/s11142-021-09660-2openalex-snapshot
Taxes and director independence: evidence from board reforms worldwide
inferredcites →https://doi.org/10.1016/0165-4101(83)90008-3openalex-snapshot
Taxes and firm size
inferredcites →https://doi.org/10.1016/j.jacceco.2004.11.002openalex-snapshot
Performance matched discretionary accrual measures
inferredcites →https://doi.org/10.1016/j.jacceco.2009.11.001openalex-snapshot
Book-tax conformity, earnings persistence and the association between earnings and future cash flows
inferredcites →https://doi.org/10.1016/j.jacceco.2010.09.002openalex-snapshot
A review of tax research
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2014.04.006openalex-snapshot
Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency
inferredcites →https://doi.org/10.1016/j.jcorpfin.2012.06.005openalex-snapshot
Tax avoidance, tax management and corporate social responsibility
inferredcites →https://doi.org/10.1016/j.jeconom.2020.12.001openalex-snapshot
Difference-in-Differences with multiple time periods
inferredcites →https://doi.org/10.1016/j.jfineco.2005.02.002openalex-snapshot
Corporate tax avoidance and high-powered incentives
inferredcites →https://doi.org/10.1016/j.jfineco.2007.02.007openalex-snapshot
The law and economics of self-dealing
inferredcites →https://doi.org/10.1016/j.jfineco.2017.04.010openalex-snapshot
Board reforms and firm value: Worldwide evidence
inferredcites →https://doi.org/10.1016/j.jfineco.2022.01.004openalex-snapshot
How much should we trust staggered difference-in-differences estimates?
inferredcites →https://doi.org/10.1016/j.jpubeco.2008.09.004openalex-snapshot
What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement
inferredcites →https://doi.org/10.1057/s41267-017-0084-xopenalex-snapshot
Tax havens and disclosure aggregation
inferredcites →https://doi.org/10.1057/s41267-018-0171-7openalex-snapshot
Walking the walk or talking the talk? Corporate social responsibility decoupling in emerging market multinationals
inferredcites →https://doi.org/10.1057/s41267-019-00224-wopenalex-snapshot
Responding to public disclosure of corporate social irresponsibility in host countries: Information control and ownership control
inferredcites →https://doi.org/10.1057/s41267-019-00287-9openalex-snapshot
The effect of a worldwide tax system on tax management of foreign subsidiaries
inferredcites →https://doi.org/10.1057/s41267-023-00614-1openalex-snapshot
International taxation and the organizational form of foreign direct investment
inferredcites →https://doi.org/10.1057/s41267-024-00692-9openalex-snapshot
Family ties and corporate tax avoidance
inferredcites →https://doi.org/10.1057/s42214-025-00213-xopenalex-snapshot
From the editors: Global sustainability reporting standards and the future of international business
inferredcites →https://doi.org/10.1086/376950openalex-snapshot
Enjoying the Quiet Life? Corporate Governance and Managerial Preferences
inferredcites →https://doi.org/10.1093/aler/4.1.88openalex-snapshot
An Economic Analysis of Anti-Tax-Avoidance Doctrines
inferredcites →https://doi.org/10.1093/rfs/hhj012openalex-snapshot
Financial Constraints Risk
inferredcites →https://doi.org/10.1093/rfs/hhq009openalex-snapshot
New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index
inferredcites →https://doi.org/10.1111/1475-679x.12115openalex-snapshot
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
inferredcites →https://doi.org/10.1111/1475-679x.12424openalex-snapshot
Real Effects of a Widespread CSR Reporting Mandate: Evidence from the European Union's CSR Directive
inferredcites →https://doi.org/10.1111/1475-679x.12473openalex-snapshot
Greenhouse Gas Disclosure and Emissions Benchmarking
inferredcites →https://doi.org/10.1111/1475-679x.12548openalex-snapshot
The Effects of Mandatory ESG Disclosure Around the World
inferredcites →https://doi.org/10.1111/1540-6261.00416openalex-snapshot
The World Price of Insider Trading
inferredcites →https://doi.org/10.1111/1911-3846.12421openalex-snapshot
The Complementarity Between Tax Avoidance and Manager Diversion: Evidence from Tax Haven Firms
inferredcites →https://doi.org/10.1111/1911-3846.12481openalex-snapshot
How Quickly Do Firms Adjust to Optimal Levels of Tax Avoidance?
inferredcites →https://doi.org/10.1111/j.1475-679x.2009.00329.xopenalex-snapshot
Regulation and Sarbanes‐Oxley
inferredcites →https://doi.org/10.1111/j.1475-679x.2009.00346.xopenalex-snapshot
Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates
inferredcites →https://doi.org/10.1111/j.1540-6261.2006.00828.xopenalex-snapshot
What Works in Securities Laws?
inferredcites →https://doi.org/10.1162/003355300554782openalex-snapshot
Investment-Cash Flow Sensitivities Are Not Valid Measures of Financing Constraints
inferredcites →https://doi.org/10.1287/mnsc.2016.2510openalex-snapshot
The Role of Managerial Ability in Corporate Tax Avoidance
inferredcites →https://doi.org/10.1287/mnsc.2023.02999openalex-snapshot
The Deterrence Effects of Tax Whistleblower Laws: Evidence from New York’s False Claims Acts
inferredcites →https://doi.org/10.2307/1600055openalex-snapshot
Mandatory Disclosure as a Solution to Agency Problems
inferredcites →https://doi.org/10.2307/2491047openalex-snapshot
Earnings Management During Import Relief Investigations
inferredcites →https://doi.org/10.2308/accr-50222openalex-snapshot
Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence
inferredcites →https://doi.org/10.2308/accr-50544openalex-snapshot
Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities
inferredcites →https://doi.org/10.2308/accr-51432openalex-snapshot
The Effect of Corporate Tax Avoidance on the Cost of Equity
inferredcites →https://doi.org/10.2308/accr-52315openalex-snapshot
Tax Avoidance at Public Corporations Driven by Shareholder Taxes: Evidence from Changes in Dividend Tax Policy
inferredcites →https://doi.org/10.2308/accr-52359openalex-snapshot
Conforming Tax Avoidance and Capital Market Pressure
inferredcites →https://doi.org/10.2308/accr.2003.78.3.847openalex-snapshot
Corporate Tax-Planning Effectiveness: The Role of Compensation-Based Incentives
inferredcites →https://doi.org/10.2308/accr.2008.83.1.61openalex-snapshot
Long-Run Corporate Tax Avoidance
inferredcites →https://doi.org/10.2308/accr.2009.84.2.467openalex-snapshot
Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting
inferredcites →https://doi.org/10.2308/accr.2009.84.3.969openalex-snapshot
An Examination of Corporate Tax Shelter Participants
inferredcites →https://doi.org/10.2308/jiar-2022-042openalex-snapshot
The Effect of Mandatory CSR Disclosures on Corporate Tax Avoidance: Evidence from a Quasi-Natural Experiment
inferredcites →https://doi.org/10.2308/tar-2019-0296openalex-snapshot
Corporate Governance and Tax Avoidance: Evidence from U.S. Cross-Listing
inferredcites →https://doi.org/10.2308/tar-2019-0506openalex-snapshot
Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings
inferredcites →https://doi.org/10.2308/tar-2023-0276openalex-snapshot
The Impact of Mandatory Sustainability Reporting on Institutional Investment: The Role of Reporting Location
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