{"id":"https://openalex.org/W3129979993","doi":null,"title":"Corporate social responsibility (CSR): Focus on tax avoidance and financial ratio analysis","display_name":"Corporate social responsibility (CSR): Focus on tax avoidance and financial ratio analysis","publication_year":2021,"publication_date":"2021-01-26","ids":{"openalex":"https://openalex.org/W3129979993","mag":"3129979993"},"language":"en","primary_location":{"id":"mag:3129979993","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3773360","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"volume":null,"type":"preprint","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3773360","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5038930414","display_name":"Md Jahidur Rahman","orcid":"https://orcid.org/0000-0002-0534-0181","observed_orcids":["https://orcid.org/0000-0002-0534-0181"]},"institutions":[{"id":"https://openalex.org/I4210153668","display_name":"Wenzhou-Kean University","ror":"https://ror.org/05609xa16","country_code":"CN","type":"education","lineage":["https://openalex.org/I4210153668"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Md Jahidur Rahman","raw_affiliation_strings":["Wenzhou Kean University;"],"raw_orcid":"https://orcid.org/0000-0002-0534-0181","affiliations":[{"raw_affiliation_string":"Wenzhou Kean University;","institution_ids":["https://openalex.org/I4210153668"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5038933875","display_name":"Leqi Li","orcid":"https://orcid.org/0000-0002-5662-3608","observed_orcids":["https://orcid.org/0000-0002-5662-3608"]},"institutions":[{"id":"https://openalex.org/I4210153668","display_name":"Wenzhou-Kean University","ror":"https://ror.org/05609xa16","country_code":"CN","type":"education","lineage":["https://openalex.org/I4210153668"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Leqi Li","raw_affiliation_strings":["Wenzhou Kean University;"],"raw_orcid":"https://orcid.org/0000-0002-5662-3608","affiliations":[{"raw_affiliation_string":"Wenzhou Kean University;","institution_ids":["https://openalex.org/I4210153668"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210153668"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":16,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9976000189781189,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9976000189781189,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.0006000000284984708,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-social-responsibility","display_name":"corporate social responsibility","score":0.9980000257492065},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.9980000257492065},{"id":"https://openalex.org/keywords/financial-ratio-analysis","display_name":"financial ratio analysis","score":0.8859999775886536},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.8450000286102295},{"id":"https://openalex.org/keywords/cash-flow","display_name":"cash flow","score":0.9639999866485596},{"id":"https://openalex.org/keywords/sales-growth","display_name":"sales growth","score":0.996999979019165},{"id":"https://openalex.org/keywords/liquidity","display_name":"liquidity","score":0.9919999837875366},{"id":"https://openalex.org/keywords/chinese-listed-companies","display_name":"Chinese listed companies","score":0.9160000085830688},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.4740000069141388},{"id":"https://openalex.org/keywords/tax-authorities","display_name":"tax authorities","score":0.5609999895095825}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7623579502105713},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.7129583358764648},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.6548432111740112},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.5304225087165833},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.5140965580940247},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.48556801676750183},{"id":"https://openalex.org/C163428354","wikidata":"https://www.wikidata.org/wiki/Q1047513","display_name":"Cash flow","level":2,"score":0.43102627992630005},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4058253765106201},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.2385917603969574},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.10958555340766907},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:3129979993","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3773360","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null}],"best_oa_location":{"id":"mag:3129979993","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3773360","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":27,"referenced_works":["https://openalex.org/W1492155385","https://openalex.org/W1556481782","https://openalex.org/W1582688256","https://openalex.org/W1966310543","https://openalex.org/W1966466119","https://openalex.org/W1980462096","https://openalex.org/W2024222224","https://openalex.org/W2054661316","https://openalex.org/W2060563930","https://openalex.org/W2075013871","https://openalex.org/W2078585202","https://openalex.org/W2084485043","https://openalex.org/W2084941546","https://openalex.org/W2105087320","https://openalex.org/W2117698664","https://openalex.org/W2137428291","https://openalex.org/W2153039999","https://openalex.org/W2161443364","https://openalex.org/W2587526510","https://openalex.org/W2759633760","https://openalex.org/W2791578811","https://openalex.org/W2902139168","https://openalex.org/W3122071409","https://openalex.org/W3123452386","https://openalex.org/W3124063746","https://openalex.org/W3125763623","https://openalex.org/W3196472510"],"related_works":["https://openalex.org/W2759633760","https://openalex.org/W2902139168","https://openalex.org/W6996029549","https://openalex.org/W3128059377","https://openalex.org/W3202243113","https://openalex.org/W2920763011","https://openalex.org/W4399275916","https://openalex.org/W7043441063","https://openalex.org/W7219054244","https://openalex.org/W2790353897"],"abstract_inverted_index":{"This":[0],"study":[1],"aims":[2],"to":[3,78,92,122,133,136],"discover":[4],"the":[5,31,99],"relationship":[6],"between":[7],"financial":[8,58,124],"ratios":[9],"and":[10,33,71],"tax":[11,45,81,95,104,115,127,138],"avoidance":[12,46,116],"in":[13,16,30,41,49,54,80,94,114,118],"firms":[14,29,64,85],"participating":[15],"corporate":[17],"social":[18],"responsibility":[19],"(CSR)":[20],"activities.":[21,56],"Using":[22],"a":[23,109],"sample":[24],"of":[25,101],"365":[26],"Chinese":[27,110],"listed":[28],"Shanghai":[32],"Shenzhen":[34],"stock":[35],"exchanges,":[36],"we":[37,60],"find":[38,62],"that":[39,51,63],"engaging":[40],"CSR":[42,55,131],"activities":[43,117,132],"discourages":[44],"behaviors,":[47],"especially":[48],"companies":[50,135],"actively":[52],"participate":[53,79],"Concerning":[57],"ratios,":[59],"also":[61],"with":[65,86],"higher":[66,68,72],"profitability,":[67],"cash":[69],"flow,":[70],"sales":[73],"growth":[74],"are":[75,89],"more":[76],"likely":[77,91],"avoidance.":[82,96],"In":[83],"contrast,":[84],"high":[87],"liquidity":[88],"less":[90],"engage":[93,113],"Based":[97],"on":[98],"results":[100],"this":[102],"study,":[103],"authorities":[105,128],"can":[106,129],"predict":[107],"whether":[108],"company":[111],"will":[112],"future":[119],"by":[120],"referring":[121],"its":[123],"ratios.":[125],"Moreover,":[126],"use":[130],"encourage":[134],"pay":[137]},"counts_by_year":[{"year":2025,"cited_by_count":6},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":3},{"year":2021,"cited_by_count":1}],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2021-03-01T00:00:00"}
