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- W4319786807 abstract "Under the traditional research framework of corporate social responsibility and tax avoidance, there is no agreement on whether charitable donations constitutes an altruistic behavior or a management tool. Using a sample of Chinese firms, this paper examines the relationship between corporate charitable donations, earnings performance and tax avoidance. The evidence shows that there is a significant negative relationship between corporate charitable donations and tax avoidance. Furthermore, we found that the negative relationship between charitable donations and tax avoidance only exists in enterprises with a good earnings performance, while it is positively correlated with tax avoidance in enterprises with a poor earnings performance. This shows that earnings performance can affect the motivation for corporate charitable donations, as the charitable donations of enterprises with a good performance are mainly an altruistic behavior, while the charitable donations of enterprises with a poor performance are more of a management tool. This conclusion not only enriches and expands the research framework of corporate social responsibility and tax avoidance but also helps to clarify the disputes in the existing literature." @default.
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- W4319786807 date "2023-02-08" @default.
- W4319786807 modified "2023-09-26" @default.
- W4319786807 title "Corporate Charitable Donations, Earnings Performance and Tax Avoidance" @default.
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- W4319786807 doi "https://doi.org/10.3390/su15043116" @default.
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