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- Title
The effect of sustainability performance and CSR on corporate tax avoidance with board gender diversity as mediating variable.
- Authors
Mouakhar, Khaireddine; Kachouri, Maali; Riguen, Rakia; Jarboui, Anis
- Abstract
This paper aims to empirically examine how sustainability performance moderates the relation between tax avoidance and CSR through board gender diversity. The structural equation modeling is applied to test the relation between sustainability performances, CSR and tax avoidance for a panel data set of 300 UK business firms listed during 2005-2017. The results show that sustainability performance moderates the relationship between corporate social responsibility and tax avoidance. Thus, this study demonstrates empirically that firms with sustainability performance activities are better positioned to obtain more transparency through reducing tax avoidance. The originality of this paper consists in proposing the establishment of both direct and indirect links between SP, CSR and tax avoidance.
- Subjects
UNITED Kingdom; CORPORATE taxes; SOCIAL responsibility of business; ORGANIZATIONAL performance; STRUCTURAL equation modeling; SUSTAINABILITY
- Publication
Recherches en Sciences de Gestion, 2020, Issue 138, p305
- ISSN
2259-6372
- Publication type
Article