find 1 recent peer-reviewed academic journal article (within the past 3 years) that closely relate to the concept. Your submission must include the following information in the following format: DEFINITION: a brief definition of the key term followed by the APA reference for the term; this does not count in the word requirement. SUMMARY: Summarize the article in your own words- this should be in the 150-200 word range. Be sure to note the article’s author, note their credentials and why we should put any weight behind his/her opinions, research or findings regarding the key term. DISCUSSION: Using 300-350 words, write a brief discussion, in your own words of how the article relates to the selected chapter Key Term. A discussion is not rehashing what was already stated in the article, but the opportunity for you to add value by sharing your experiences, thoughts and opinions. This is the most important part of the assignment. REFERENCES: All references must be listed at the bottom of the submission–in APA format. Be sure to use the headers in your submission to ensure that all aspects of the assignment are completed as required. Any form of plagiarism, including cutting and pasting, will result in zero points for the entire assignment.
i have provided the journal below
Outside Directors, Corporate SocialResponsibility Performance, and Corporate Tax Aggressiveness: An Empirical Analysis.
Diagram Chart Chart Graph Chart
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Lanis, Roman1 [email protected]
Journal of Accounting, Auditing & Finance. Apr2018, Vol. 33 Issue 2, p228-251. 24p. 1 Diagram, 5 Charts, 1 Graph.
*SOCIAL responsibility of business
*TAXATION of business enterprises
*BOARDS of directors
corporate social responsibility
corporate tax aggressiveness
This study examines the impact of outside directors on the association between corporatesocial responsibility (CSR) performance and tax aggressiveness. Based on a sample of 5,007 firm-year observations over the 2003-2009 period, we find that there is a negative association between the interaction effect of the proportion of outside directors on the board and CSR performance, and tax aggressiveness. Our additional tests confirm the reliability of our main regression results. Overall, our results indicate that the presence of outside directors on the board magnifies the negative association between CSR performance and tax aggressiveness. [ABSTRACT FROM AUTHOR]
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1University of Technology Sydney, New South Wales, Australia
2University of Adelaide, South Australia, Australia
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