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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| Main Authors: | , , |
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| Format: | Article |
| Published: |
Routledge
2022
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| Subjects: | |
| Online Access: | http://eprints.um.edu.my/43695/ |
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| Institution: | Universiti Malaya |