Corporate environmental information disclosure and tax avoidance: Evidence from China

This paper examines the impact of environmental information disclosure (EID) on corporate tax avoidance. By exploiting China's EID policy as a natural experiment, we employ a difference-in-differences (DID) estimation approach to reach the following findings: (1) EID can promote corporate tax a...

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Detalles Bibliográficos
Autores principales: Gu, Yu, Wang, Shanhui
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Elsevier 2023
Materias:
Research Article
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10660483/
https://www.ncbi.nlm.nih.gov/pubmed/38027798
http://dx.doi.org/10.1016/j.heliyon.2023.e21492

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10660483/
https://www.ncbi.nlm.nih.gov/pubmed/38027798
http://dx.doi.org/10.1016/j.heliyon.2023.e21492

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