Corporate strategies and tax avoidance: Does corporate social responsibility matter?
This study aims to empirically analyze the effects of corporate diversification, customer concentration, and related party transactions (RPTs) on tax avoidance. In addition, we analyze the role of corporate social responsibility (CSR) disclosure in moderating the impacts of these independent variabl...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Universitas Kristen Satya Wacana
2022-08-01
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Series: | Jurnal Ekonomi dan Bisnis |
Subjects: | |
Online Access: | https://ejournal.uksw.edu/jeb/article/view/5413 |