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1-2 of 2
Keywords: Tax avoidance
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Journal Articles
Sustainability Accounting, Management and Policy Journal (2024) 15 (7): 1–33.
Published: 09 February 2024
...Luca Menicacci; Lorenzo Simoni Purpose This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG...
Journal Articles
Sustainability Accounting, Management and Policy Journal (2022) 13 (4): 899–928.
Published: 25 January 2022
...Augustine Donkor; Hadrian Geri Djajadikerta; Saiyidi Mat Roni; Terri Trireksani Purpose This study aims to examine the relationship between integrated reporting (IR) quality and corporate tax avoidance (CTA). IR is an emerging reporting mechanism, while CTA practices are considered a hindrance...
