The Global Reporting Initiative as a tool for analyzing corporate tax avoidance? Evidence from 581 Small-Medium, Large and Multinational Organizations

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dc.contributor.advisorOever, K van den
dc.contributor.authorHarten, Sjoerd van
dc.date.issued2019-10-07
dc.description.abstractThis research approaches corporate tax avoidance as a sustainability problem and addresses the following research question: ‘What is the linkage between the Global Reporting Initiative, as a sustainability disclosure standard, and corporate tax avoidance?’ By addressing the relationship between GRI sustainability reports and effective tax rates based on a sample stock listed organizations, the contribution of corporate activities by disclosing sustainability information according GRI-standards on the occurrence of tax avoidance was examined. Presented results displayed evidence of the existence of an asymmetric effect between GRI sustainability disclosure and corporate tax avoidance.en_US
dc.identifier.urihttps://theses.ubn.ru.nl/handle/123456789/9034
dc.language.isoenen_US
dc.thesis.facultyFaculteit der Managementwetenschappenen_US
dc.thesis.specialisationStrategic Managementen_US
dc.thesis.studyprogrammeMaster Business Administrationen_US
dc.thesis.typeMasteren_US
dc.titleThe Global Reporting Initiative as a tool for analyzing corporate tax avoidance? Evidence from 581 Small-Medium, Large and Multinational Organizationsen_US
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