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政大機構典藏 > 社會科學學院 > 財政學系 > 期刊論文 > Item 140.119/128690

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Title:	Moderated mediation effects of corporate social responsibility performance on tax avoidance: evidence from China
Authors:	吳文傑 Wu*, Wen-Chieh Mao, Chih-Wen
Contributors:	財政系
Keywords:	Corporate social responsibility; tax avoidance; profitability; moderated mediation effect
Date:	2019-02
Issue Date:	2020-02-20 13:11:05 (UTC+8)
Abstract:	Using data of publicly listed Chinese companies practicing corporate social responsibility (CSR) activities between 2009 and 2016, this study empirically examines whether CSR performance has a conditional indirect effect (or moderated mediation effect) on the level of corporate tax avoidance. We find that corporate profitability serves as a full mediator in the association between CSR performance and corporate tax avoidance. CSR performance reduces corporate profitability, and corporate profitability in turn increases the level of corporate tax avoidance. In other words, CSR performance first reduces corporate profitability, and therefore results in lower corporate tax avoidance. Moreover, CSR performance does not significantly moderate the effect of corporate profitability on corporate tax avoidance. Therefore, our results suggest that CSR performance has an indirect, but not a conditional, effect on the level of corporate tax avoidance.
Relation:	Asia-Pacific Journal of Accounting and Economics, Vol.26, pp.90-107
Data Type:	article
DOI 連結:	https://doi.org/10.1080/16081625.2019.1546157
DOI:	10.1080/16081625.2019.1546157
Appears in Collections:	[財政學系] 期刊論文

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