Corporate social responsibility and tax avoidance: Channeling effect of family firms

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dc.authoridADIGUZEL, HUMEYRA/0000-0003-0437-4969en_US
dc.contributor.authorÖzbay, Deniz
dc.contributor.authorAdiguzel, Humeyra
dc.contributor.authorGokmen, Mehpare Karahan
dc.date.accessioned2024-07-12T21:37:16Z
dc.date.available2024-07-12T21:37:16Z
dc.date.issued2023en_US
dc.department[Belirlenecek]en_US
dc.description.abstractAlthough the relationship between tax avoidance and corporate social responsibility has been the subject of many studies, results have been inconclusive. In this study, we investigate this relationship from the agency perspective of family firms. Using 1156 firm-year observations from 94 firms listed on the Istanbul Stock exchange, we found that socially responsible non-family firms engage in tax avoidance activities through discretionary book-tax differences rather than tax avoidance through aggressive tax planning and tax sheltering, and this behavior is opposite in family firms. According to findings, family firms engage in more aggressive tax planning than non-family firms. This study also provides evidence about the external effects on the relationship between CSR and tax avoidance when family firms are monitored effectively by institutional investors or debtors. More specifically, external monitoring by institutional investors or debtors only affects the tax avoidance behaviors of non-family firms.en_US
dc.identifier.doi10.1002/jcaf.22610
dc.identifier.endpage30en_US
dc.identifier.issn1044-8136
dc.identifier.issn1097-0053
dc.identifier.issue3en_US
dc.identifier.scopus2-s2.0-85146086480en_US
dc.identifier.scopusqualityQ2en_US
dc.identifier.startpage11en_US
dc.identifier.urihttps://doi.org/10.1002/jcaf.22610
dc.identifier.urihttps://hdl.handle.net/20.500.12415/6724
dc.identifier.volume34en_US
dc.identifier.wosWOS:000910511600001en_US
dc.identifier.wosqualityN/Aen_US
dc.indekslendigikaynakWeb of Science
dc.indekslendigikaynakScopus
dc.language.isoenen_US
dc.publisherWiley Periodicals, Incen_US
dc.relation.ispartofJournal of Corporate Accounting And Financeen_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.snmzKY04066
dc.subjectEthicsen_US
dc.subjectFamily Firmsen_US
dc.subjectRisk Managementen_US
dc.subjectSocial Responsibilityen_US
dc.subjectTax Avoidanceen_US
dc.titleCorporate social responsibility and tax avoidance: Channeling effect of family firmsen_US
dc.typeArticle
dspace.entity.typePublication

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