CSR and tax avoidance: Are they related? A perspective of neo-institutional theory in emerging economy Malaysia

Grounded on the Neo-institutional theory, this paper investigates the relationship between corporate social responsibility (CSR) decoupling and tax avoidance in three CSR dimensions, particularly community, employee, and environment. A sample of 52 Malaysian listed companies for the financial years...

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Bibliographic Details
Main Authors: Wahab, Noorsakinah Abdul, Mustapha, Mohd Zulkhairi, Rahin, Nurliana Md
Format: Article
Published: Routledge 2022
Subjects:
Online Access:http://eprints.um.edu.my/43695/
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Institution: Universiti Malaya