The Effects of Corporate Social Responsibility, Business Strategy and Tax Aggressiveness on Corporate Financial Performance：The Comparison between Germany And China
碩士 === 銘傳大學 === 會計學系碩士班 === 104 === This study investigates the relationship between corporate social responsibility (CSR), business strategy, tax aggressiveness and financial performance by using Heckman two-stage model. In this study, we use a panel data of Germany’s and China’s listed companies d...
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/j87c36 |
| Summary: | 碩士 === 銘傳大學 === 會計學系碩士班 === 104 === This study investigates the relationship between corporate social responsibility (CSR), business strategy, tax aggressiveness and financial performance by using Heckman two-stage model. In this study, we use a panel data of Germany’s and China’s listed companies during the year 2004 to 2013. The study found: (1) Prospector (innovation and risk seeking) strategy avoid more taxes than Defender firms (cost leadership and risk aversion). (2) The CSR affects the financial performance positively and significant effect.
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