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THE ASSOCIATION BETWEEN TAX AGGRESSIVENESS AND ENVIRONMENTAL PROTECTION IN CHINESE PUBLIC FIRMS

Shuoheng Niu et al.

Accounting and Taxation2021article
ABDC C
Weight
0.41

What the paper says

This study was motivated by a lack of understanding about whether firms trade off different components of corporate social responsibility (CSR) because CSR activities may compete with each other for investments. By investigating all public Chinese firms from 2010 to 2017, we found that firms exhibiting lower degrees of tax aggressiveness participated more in environmental protection activities. Our results suggest that good firms tend to perform well in different aspects of CSR. Additionally, we found that the relationship between tax aggressiveness and environmental protection activities is more pronounced in firms with politically connected management or board members, firms with a higher percentage of independent directors, and firms receiving fewer government bursaries.

2 citations

Cite this paper

@article{shuoheng2021,
  title        = {{THE ASSOCIATION BETWEEN TAX AGGRESSIVENESS AND ENVIRONMENTAL PROTECTION IN CHINESE PUBLIC FIRMS}},
  author       = {Shuoheng Niu et al.},
  journal      = {Accounting and Taxation},
  year         = {2021},
}

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THE ASSOCIATION BETWEEN TAX AGGRESSIVENESS AND ENVIRONMENTAL PROTECTION IN CHINESE PUBLIC FIRMS

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Evidence weight

0.41

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.80 × 0.15 = 0.12
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.