Switch to: References

Add citations

You must login to add citations.
  1. Do Natural Disasters Affect Corporate Tax Avoidance? The Case of Drought.Christofer Adrian, Mukesh Garg, Anh Viet Pham, Soon-Yeow Phang & Cameron Truong - 2022 - Journal of Business Ethics 186 (1):105-135.
    Natural disaster events such as drought affect the broader economy and inflict adverse consequences for firms because of spill-over effects in an integrated economy. Contrary to the expectation that firms would engage in higher levels of corporate tax avoidance strategies when they experience a negative cash flow shock, we document consistent evidence that firms engage in less corporate tax avoidance when their headquarter states experience drought. Reduced tax avoidance is more pronounced among firms with higher CSR performance and among firms (...)
    Download  
     
    Export citation  
     
    Bookmark   2 citations  
  • Morality of Lobbying for Tax Benefits: A Kantian Perspective.Anne Van de Vijver - 2021 - Journal of Business Ethics 181 (1):57-68.
    AbstractMultinationals’ aggressive tax lobbying that involves free-riding behaviour and results in disproportional benefits to the disadvantage of other taxpayers, is problematic for several reasons. Such lobbying undermines the legitimacy of tax legislation and has a negative impact on trust in the tax system. Based on Immanuel Kant’s ethical theory, this article first suggests a new normative basis for a moral duty that requires multinationals and their leaders to be transparent about their political activities and tax lobbying. Next, it introduces a (...)
    Download  
     
    Export citation  
     
    Bookmark  
  • Pathways to Corporate Accountability: Corporate Reputation and Its Alternatives.Craig E. Carroll & Rowena Olegario - 2020 - Journal of Business Ethics 163 (2):173-181.
    The aim of our themed symposium is to explore the limits and possibilities of corporate reputation for enabling corporate accountability. We articulate three perspectives on corporate accountability. The communicative perspective equates accountability with disclosure and stakeholder engagement. The phenomenological perspective focuses on stakeholder expectations and reputation management. The consequential perspective focuses on effects/consequences. We then examine how corporate accountability is understood, how it relates to ideals, mission, and purpose, alternative pathways to corporate accountability, reputational consequences, and the role algorithms play (...)
    Download  
     
    Export citation  
     
    Bookmark   1 citation