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• W3008270251 endingPage "100304" @default.
• W3008270251 startingPage "100304" @default.
• W3008270251 abstract "This paper examines the relationship between tax avoidance, corporate governance, and corporate social responsibility (CSR) disclosure. It also investigates the effect of CSR on stock market returns. Using a sample of Egyptian firms for the period 2007–2016, we provide robust new evidence that corporate tax avoidance is positively associated with CSR disclosure. We find evidence that businesses with a more sophisticated board of directors, measured by the presence of family or foreign members, provide more CSR disclosure. Finally, the findings of this study indicate that firms making higher CSR disclosures have greater stock returns, suggesting that CSR is value-enhancing. These findings have important implications for capital markets’ users and policymaker in emerging economies." @default.
• W3008270251 created "2020-03-06" @default.
• W3008270251 creator A5066440054 @default.
• W3008270251 creator A5073301547 @default.
• W3008270251 date "2020-03-01" @default.
• W3008270251 modified "2023-10-02" @default.
• W3008270251 title "Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market" @default.
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