Proceedings of The 7th International Conference on Research in Management
Year: 2024
DOI:
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Corporate Sustainable Disclosure and Tax Behavior: A meta-Analysis
Evangelos Chytis, Maria Mitroulia and Thomas Kitsantas
ABSTRACT:
The nexus between corporate sustainable disclosure (CSD) and tax behavior (TB) has attracted the academic research landscape with an increasing number of articles published on the intersections between these topics. This study performs a standard meta-analysis and synthesizes the empirical-quantitative results regarding the CSD – TB connection and vice versa, following several hypothetical and credible research designs developed by Hunter and Schmidt. The sample for this analysis has been obtained by selecting various international literature databases as search tools, using keywords relevant to our research interest. Additionally, to collect documents with substantive, methodological and content relevance, several criteria were employed. This process resulted in a final dataset that includes 50 articles covering the period from 2012 to 2022. The findings reveal that the CSD-tax link is not significant enough for practical purposes. Furthermore, an analysis of moderating variables shows either no or little connection identifying which variable can explain the different findings of earlier studies. The academic community has not yet adequately examined the sources of variation that might moderate the effect sizes under investigation. This paper fills this gap and assists scholars, especially PhD candidates to gain an in-depth understanding of the magnitude and direction of the effect sizes with precision, offering more reliable and generalizable conclusions. In terms of limitations, the meta-analysis is based on the availability of the existing corpus of knowledge and consists only of empirical studies with Pearson correlation coefficients and standardized beta coefficients.
keywords: Corporate Sustainable Disclosure, Meta-analysis, R-language, Tax Compliance, Tax Transparency