Tax avoidance, corporate social responsibility and firm stock price crash

• Main Authors: Li-Ching Wang, 王儷靜
• Other Authors: Ming-Lei Chang
• Format: Others
• Language: en_US
• Online Access: http://ndltd.ncl.edu.tw/handle/71050439205437830048

碩士 === 元智大學 === 商學碩士班(會計學程) === 101 === This researches focus on stock price reactions for firms with CSR and tax avoidance. Firstly, this research examines the relationship between tax avoidance and stock price crash. Secondly, this research examines the CSR firms on price reactions. Thirdly, this research examines the relationship between tax avoidance and CSR. Finally, this research examines the price reactions for the CSR firms that have tax avoidance activities. The empirical results show that, investors do not ignore the firm’s risk cost from tax avoidance with CSR firms. Even though the firms with CSR have investor’s identity, but investor have no belief on the same firms.