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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Main Authors:	CHIANG, CHIA-CHUN, 江佳駿
Other Authors:	HSIEH, CHEN-HUAN
Format:	Others
Language:	zh-TW
Published:	2016
Online Access:	http://ndltd.ncl.edu.tw/handle/j87c36

id	ndltd-TW-104MCU00385136
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spelling	ndltd-TW-104MCU003851362019-05-15T22:42:05Z http://ndltd.ncl.edu.tw/handle/j87c36 The Effects of Corporate Social Responsibility, Business Strategy and Tax Aggressiveness on Corporate Financial Performance：The Comparison between Germany And China 企業社會責任、商業策略與積極避稅對財務績效的影響－德國與中國之比較 CHIANG, CHIA-CHUN 江佳駿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. HSIEH, CHEN-HUAN 謝振環 2016 學位論文 ; thesis 36 zh-TW
collection	NDLTD
language	zh-TW
format	Others
sources	NDLTD
description	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.
author2	HSIEH, CHEN-HUAN
author_facet	HSIEH, CHEN-HUAN CHIANG, CHIA-CHUN 江佳駿
author	CHIANG, CHIA-CHUN 江佳駿
spellingShingle	CHIANG, CHIA-CHUN 江佳駿 The Effects of Corporate Social Responsibility, Business Strategy and Tax Aggressiveness on Corporate Financial Performance：The Comparison between Germany And China
author_sort	CHIANG, CHIA-CHUN
title	The Effects of Corporate Social Responsibility, Business Strategy and Tax Aggressiveness on Corporate Financial Performance：The Comparison between Germany And China
title_short	The Effects of Corporate Social Responsibility, Business Strategy and Tax Aggressiveness on Corporate Financial Performance：The Comparison between Germany And China
title_full	The Effects of Corporate Social Responsibility, Business Strategy and Tax Aggressiveness on Corporate Financial Performance：The Comparison between Germany And China
title_fullStr	The Effects of Corporate Social Responsibility, Business Strategy and Tax Aggressiveness on Corporate Financial Performance：The Comparison between Germany And China
title_full_unstemmed	The Effects of Corporate Social Responsibility, Business Strategy and Tax Aggressiveness on Corporate Financial Performance：The Comparison between Germany And China
title_sort	effects of corporate social responsibility, business strategy and tax aggressiveness on corporate financial performance：the comparison between germany and china
publishDate	2016
url	http://ndltd.ncl.edu.tw/handle/j87c36
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The Effects of Corporate Social Responsibility, Business Strategy and Tax Aggressiveness on Corporate Financial Performance：The Comparison between Germany And China

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