May 2016

Do firms manage earnings and avoid tax for corporate social responsibility?

This study examines the relationship between corporate tax avoidance (CTA), earnings management (EM) and corporate social responsibility (CSR) within a context of an emerging economy. The study employs system methods of moments (GMM) and logistic regression to establish whether firms in Ghana manage earnings and avoid tax to finance corporate social responsibility. The results show that almost all the firms sampled have...

Author(s): Mohammed Amidu, Teddy Ossei Kwakye, Simon Harvey and Sally Mingle Yorke