TY  - GEN 
AU  - Amarna, Khayria
AU  - López-Pérez, María Victoria
AU  - Garde Sánchez, Raquel
AU  - Rodríguez Ariza, Lazaro
PY  - 2024
UR  - https://hdl.handle.net/10481/98662
AB  - Tax laws may promote practices that lead to tax deductions or deferrals over time and that relate to corporate environmental,
social, and governance (ESG) disclosures. This study analyses whether transactions that have corporate tax effects are...
LA  - eng
PB  - Wiley Online Library
KW  - environmental, social, and governance (ESG) disclosures
KW  - financial performance
KW  - tax avoidance
TI  - ESG Information Disclosure and Its Relationship to Tax Practices: Stakeholder-Friendly or Legitimacy-Seeking?
DO  - 10.1002/sd.3333
ER  -