Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
7415253 | The International Journal of Accounting | 2017 | 16 Pages |
Abstract
We examine the association between mandatory corporate social responsibility (CSR) disclosure and economic contribution (tax payments) in China, where we expect this association to be affected by a region's institutional attributes. Exploiting a dataset that shows cross-regional variations in institutions, we find that in regions with lower institutional quality, firms claiming to be socially responsible actually avoid taxes, whereas CSR disclosure in other regions is more aligned with the social responsibility aspect of tax compliance. Our study contributes to the literature by demonstrating that in the absence of proper institutions, CSR disclosure is likely to remain a form of window dressing.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Kenny Z. Lin, Suwina Cheng, Fang Zhang,