Outside directors, corporate social responsibility performance, and corporate tax aggressiveness: An empirical analysis

Lanis, R; Richardson, G

Outside directors, corporate social responsibility performance, and corporate tax aggressiveness: An empirical analysis

Lanis, R

Richardson, G

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Publication Type:: Journal Article
Citation:: Journal of Accounting, Auditing and Finance, 2018, 33 (2), pp. 228 - 251
Issue Date:: 2018-01-01

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Field	Value	Language
dc.contributor.author	Lanis, R https://orcid.org/0000-0002-1821-8345	en_US
dc.contributor.author	Richardson, G	en_US
dc.date.issued	2018-01-01	en_US
dc.identifier.citation	Journal of Accounting, Auditing and Finance, 2018, 33 (2), pp. 228 - 251	en_US
dc.identifier.issn	0148-558X	en_US
dc.identifier.uri	http://hdl.handle.net/10453/130381
dc.description.abstract	© The Author(s) 2016. This study examines the impact of outside directors on the association between corporate social responsibility (CSR) performance and tax aggressiveness. Based on a sample of 5,007 firm-year observations over the 2003-2009 period, we find that there is a negative association between the interaction effect of the proportion of outside directors on the board and CSR performance, and tax aggressiveness. Our additional tests confirm the reliability of our main regression results. Overall, our results indicate that the presence of outside directors on the board magnifies the negative association between CSR performance and tax aggressiveness.	en_US
dc.relation.ispartof	Journal of Accounting, Auditing and Finance	en_US
dc.relation.isbasedon	10.1177/0148558X16654834	en_US
dc.subject.classification	Accounting	en_US
dc.title	Outside directors, corporate social responsibility performance, and corporate tax aggressiveness: An empirical analysis	en_US
dc.type	Journal Article
utslib.citation.volume	2	en_US
utslib.citation.volume	33	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
utslib.for	1502 Banking, Finance and Investment	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
pubs.organisational-group	/University of Technology Sydney/Faculty of Business/Accounting Discipline
utslib.copyright.status	closed_access
pubs.issue	2	en_US
pubs.publication-status	Published	en_US
pubs.volume	33	en_US

Abstract:

© The Author(s) 2016. This study examines the impact of outside directors on the association between corporate social responsibility (CSR) performance and tax aggressiveness. Based on a sample of 5,007 firm-year observations over the 2003-2009 period, we find that there is a negative association between the interaction effect of the proportion of outside directors on the board and CSR performance, and tax aggressiveness. Our additional tests confirm the reliability of our main regression results. Overall, our results indicate that the presence of outside directors on the board magnifies the negative association between CSR performance and tax aggressiveness.

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http://hdl.handle.net/10453/130381