On the public citation graph

When the State Watches: Big Data Tax Governance and the Corporate Philanthropy in China

https://doi.org/10.2139/ssrn.7199505

0 signed · 75 inferred · view as graph

Inferred edges come from two machine sources: sweeps of open repository metadata (mostly SSRN and Zenodo), and a bulk OpenAlex citation snapshot. Every row below is labelled with the one it came from. Neither is a complete citation index — absence here is not evidence of absence.

Is this your work? Sign in with ORCID and put your name on the claims that are yours.

Claim with ORCID

Reference health. See whether every reference in this work resolves to a known work and none has been retracted — and get a dated CiteStamped badge you can embed.

See reference health

What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1002/csr.1817openalex-snapshot

Corporate social responsibility and financial performance: The roles of government intervention and market competition

inferredcites →https://doi.org/10.1002/csr.1855openalex-snapshot

Corporate social responsibility and firm value: Do firm size and age matter? Empirical evidence from European listed companies

inferredcites →https://doi.org/10.1002/csr.2278openalex-snapshot

Stakeholder management, CSR commitment, corporate social performance: The moderating role of uncertainty in CSR regulation

inferredcites →https://doi.org/10.1002/smj.2070openalex-snapshot

Financial resource availability and corporate social responsibility expenditures in a sub‐Saharan economy: The institutional difference hypothesis

inferredcites →https://doi.org/10.1002/smj.2131openalex-snapshot

Corporate social responsibility and access to finance

inferredcites →https://doi.org/10.1002/smj.2939openalex-snapshot

Reaching through the fog: Institutional environment and cross‐border giving of corporate foundations

inferredcites →https://doi.org/10.1002/smj.917openalex-snapshot

Doing good deeds in times of need: a strategic perspective on corporate disaster donations

inferredcites →https://doi.org/10.1007/s10551-006-9087-4openalex-snapshot

The Impact of Public Scrutiny on Corporate Philanthropy

inferredcites →https://doi.org/10.1007/s10551-006-9167-5openalex-snapshot

The Effects of Firm Size and Industry on Corporate Giving

inferredcites →https://doi.org/10.1007/s10551-007-9609-8openalex-snapshot

Corporate Social Responsibility and Firm Size

inferredcites →https://doi.org/10.1007/s10551-009-0183-0openalex-snapshot

Does Giving Lead to Getting? Evidence from Chinese Private Enterprises

inferredcites →https://doi.org/10.1007/s10551-010-0488-zopenalex-snapshot

Corporate Social Responsibility, Ownership Structure, and Political Interference: Evidence from China

inferredcites →https://doi.org/10.1007/s10551-011-1103-7openalex-snapshot

Doing Well While Doing Bad? CSR in Controversial Industry Sectors

inferredcites →https://doi.org/10.1007/s10551-012-1336-0openalex-snapshot

Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy

inferredcites →https://doi.org/10.1007/s10551-013-1714-2openalex-snapshot

Corporate Social Responsibility and Credit Ratings

inferredcites →https://doi.org/10.1007/s10551-014-2163-2openalex-snapshot

Is Corporate Philanthropy Used as Environmental Misconduct Dressing? Evidence from Chinese Family-Owned Firms

inferredcites →https://doi.org/10.1007/s10551-014-2167-yopenalex-snapshot

Political Connection, Ownership Structure, and Corporate Philanthropy in China: A Strategic-Political Perspective

inferredcites →https://doi.org/10.1007/s10551-014-2283-8openalex-snapshot

Corporate Social Responsibility: Linking Bottom of the Pyramid to Market Development?

inferredcites →https://doi.org/10.1007/s10551-015-2613-5openalex-snapshot

Board Composition and Corporate Social Responsibility: The Role of Diversity, Gender, Strategy and Decision Making

inferredcites →https://doi.org/10.1007/s10551-015-2922-8openalex-snapshot

CSR Initiatives as Market Signals: A Review and Research Agenda

inferredcites →https://doi.org/10.1007/s10551-016-3020-2openalex-snapshot

Corporate Social Responsibility and Investment Efficiency

inferredcites →https://doi.org/10.1007/s10551-016-3205-8openalex-snapshot

Corporate Philanthropy, Reputation Risk Management and Shareholder Value: A Study of Australian Corporate giving

inferredcites →https://doi.org/10.1007/s10551-016-3393-2openalex-snapshot

Going to Haven? Corporate Social Responsibility and Tax Avoidance

inferredcites →https://doi.org/10.1007/s10551-017-3623-2openalex-snapshot

To Pay or Not to Pay? Business Owners’ Tax Morale: Testing a Neo-Institutional Framework in a Transition Environment

inferredcites →https://doi.org/10.1007/s10551-020-04551-zopenalex-snapshot

Valuation Effect of Emotionality in Corporate Philanthropy

inferredcites →https://doi.org/10.1007/s10797-022-09732-2openalex-snapshot

Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany

inferredcites →https://doi.org/10.1007/s10887-005-3533-5openalex-snapshot

SMEs, Growth, and Poverty: Cross-Country Evidence

inferredcites →https://doi.org/10.1007/s11575-018-0355-1openalex-snapshot

Feeling the Squeeze: Nonmarket Institutional Pressures and Firm Nonmarket Strategies

inferredcites →https://doi.org/10.1007/s11747-018-0584-7openalex-snapshot

How the frequency and amount of corporate donations affect consumer perception and behavioral responses

inferredcites →https://doi.org/10.1016/0047-2727(92)90040-mopenalex-snapshot

Why do people pay taxes?

inferredcites →https://doi.org/10.1016/j.chieco.2020.101580openalex-snapshot

For goodwill or resources? The rationale behind firms' corporate philanthropy in an environment with high economic policy uncertainty

inferredcites →https://doi.org/10.1016/j.intman.2024.101216openalex-snapshot

When do firms overspend on CSR? The impacts of foreignness and institutional distance

inferredcites →https://doi.org/10.1016/j.iref.2024.03.055openalex-snapshot

Environmental regulations and charitable donations made by polluting companies: Evidence from China

inferredcites →https://doi.org/10.1016/j.jacceco.2010.09.002openalex-snapshot

A review of tax research

inferredcites →https://doi.org/10.1016/j.jbankfin.2015.04.028openalex-snapshot

Valuation effects of corporate social responsibility

inferredcites →https://doi.org/10.1016/j.jbusres.2020.10.040openalex-snapshot

Generous charity to preserve green image? Exploring linkage between strategic donations and environmental misconduct

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.jeconom.2021.03.014openalex-snapshot

Difference-in-differences with variation in treatment timing

inferredcites →https://doi.org/10.1016/j.jfineco.2006.03.008openalex-snapshot

Politically connected CEOs, corporate governance, and Post-IPO performance of China's newly partially privatized firms☆

inferredcites →https://doi.org/10.1016/j.jfineco.2009.02.003openalex-snapshot

Are Family Firms More Tax Aggressive Than Non-Family Firms?

inferredcites →https://doi.org/10.1016/j.jfineco.2010.02.009openalex-snapshot

The real effects of financial constraints: Evidence from a financial crisis

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/10.1017/mor.2019.41openalex-snapshot

Corporate Philanthropy After Fraud Punishment: An Institutional Perspective

inferredcites →https://doi.org/10.1080/00014788.2022.2149456openalex-snapshot

Corporate philanthropy as a response to greater tax enforcement

inferredcites →https://doi.org/10.1080/1062726x.2025.2494517openalex-snapshot

Stakeholder Engagement and Authenticity in Corporate Social Advocacy: Pathways to Corporate Reputation via Perceived Legitimacy

inferredcites →https://doi.org/10.1093/oxrep/grx024openalex-snapshot

Corporate donations and shareholder value

inferredcites →https://doi.org/10.1093/qje/qjz014openalex-snapshot

The Effect of Minimum Wages on Low-Wage Jobs*

inferredcites →https://doi.org/10.1093/rfs/hhab056openalex-snapshot

Financial Constraints and Corporate Environmental Policies

inferredcites →https://doi.org/10.1093/rfs/hhq009openalex-snapshot

New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index

inferredcites →https://doi.org/10.1093/rof/rfaf007openalex-snapshot

Disaster Relief, Inc.: when is corporate philanthropy good or bad for shareholders?

inferredcites →https://doi.org/10.1111/j.1467-8683.2008.00678.xopenalex-snapshot

Are Socially Responsible Managers Really Ethical? Exploring the Relationship Between Earnings Management and Corporate Social Responsibility

inferredcites →https://doi.org/10.1146/annurev-economics-080315-015325openalex-snapshot

Reputation and Feedback Systems in Online Platform Markets

inferredcites →https://doi.org/10.1177/0007650315613961openalex-snapshot

Does Corporate Philanthropy Increase Firm Value? The Moderating Role of Corporate Governance

inferredcites →https://doi.org/10.1177/0007650317694856openalex-snapshot

The Impact of Corporate Philanthropy on Reputation for Corporate Social Performance

inferredcites →https://doi.org/10.1177/0149206309347958openalex-snapshot

Legitimacy, Visibility, and the Antecedents of Corporate Social Performance: An Investigation of the Instrumental Perspective

inferredcites →https://doi.org/10.1257/000282806776157704openalex-snapshot

Politically Connected Firms

inferredcites →https://doi.org/10.1257/aer.20130570openalex-snapshot

Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany

inferredcites →https://doi.org/10.1257/aer.20180615openalex-snapshot

Tax-Exempt Lobbying: Corporate Philanthropy as a Tool for Political Influence

inferredcites →https://doi.org/10.1257/jel.20181437openalex-snapshot

Tax Compliance and Enforcement

inferredcites →https://doi.org/10.1287/mnsc.2021.4098openalex-snapshot

Frenemies: Corporate Advertising Under Common Ownership

inferredcites →https://doi.org/10.1287/orsc.2013.0837openalex-snapshot

Corporate Social Responsibility Reporting in China: Symbol or Substance?

inferredcites →https://doi.org/10.2307/20159562openalex-snapshot

TALKING TRASH: LEGITIMACY, IMPRESSION MANAGEMENT, AND UNSYSTEMATIC RISK IN THE CONTEXT OF THE NATURAL ENVIRONMENT.

inferredcites →https://doi.org/10.2307/2095101openalex-snapshot

The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields

inferredcites →https://doi.org/10.2308/accr-51433openalex-snapshot

The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters

inferredcites →https://doi.org/10.2308/accr.2010.85.4.1163openalex-snapshot

The Effects of Executives on Corporate Tax Avoidance

inferredcites →https://doi.org/10.2308/tar-2023-0011openalex-snapshot

Corporate Tax Enforcement and Business Activity

inferredcites →https://doi.org/10.3982/ecta9113openalex-snapshot

Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark

inferredcites →https://doi.org/10.4135/9781446280669.n2openalex-snapshot

Organizational Legitimacy: Six Key Questions

inferredcites →https://doi.org/10.4324/9781315241746openalex-snapshot

Taxing Democracy

inferredcites →https://doi.org/10.5465/amj.2009.0548openalex-snapshot

Corporate Philanthropy and Corporate Financial Performance: The Roles of Stakeholder Response and Political Access

inferredcites →https://doi.org/10.5465/amj.2011.0345openalex-snapshot

Jules or Jim: Alternative Conformity to Minority Logics

inferredcites →https://doi.org/10.5465/amr.1995.9508080331openalex-snapshot

Managing Legitimacy: Strategic and Institutional Approaches

inferredcites →https://doi.org/10.5465/amr.2005.18378878openalex-snapshot

The Relationship Between Corporate Philanthropy And Shareholder Wealth: A Risk Management Perspective

inferredcites →https://doi.org/10.5465/amr.2007.25275684openalex-snapshot

Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility

inferredcites →https://doi.org/10.5465/amr.2011.0179openalex-snapshot

Strategic Cognition and Issue Salience: Toward an Explanation of Firm Responsiveness to Stakeholder Concerns

Editorial review for independent work. ICSAC — the Institute for Complexity Science and Advanced Computing — runs a structured editorial panel for researchers publishing outside journals, and publishes on CiteStamp rails. Submission is free and goes through ORCID: icsacinstitute.org/submit.