Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 215

Full Length Research Paper

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

Mohammed Amidu*
  • Mohammed Amidu*
  • Department of Accounting, University of Ghana Business School, P. O. Box LG 78, Legon, Accra, Ghana.
  • Google Scholar
Teddy Ossei Kwakye
  • Teddy Ossei Kwakye
  • Department of Finance, University of Ghana Business School, P. O. Box LG 78, Legon, Accra, Ghana.
  • Google Scholar
Simon Harvey
  • Simon Harvey
  • Department of Accounting, University of Ghana Business School, P. O. Box LG 78, Legon, Accra, Ghana.
  • Google Scholar
Sally Mingle Yorke
  • Sally Mingle Yorke
  • Department of Accounting, University of Ghana Business School, P. O. Box LG 78, Legon, Accra, Ghana.
  • Google Scholar


  •  Received: 25 March 2016
  •  Accepted: 29 April 2016
  •  Published: 31 May 2016

How to cite this article

APA /
Amidu, M., Kwakye, T. O., Harvey, S., & Yorke, S. M. (2016). Do firms manage earnings and avoid tax for corporate social responsibility?. Journal of Accounting and Taxation, 8(2), 11-27.
Chicago /
Mohammed Amidu, Teddy Ossei Kwakye, Simon Harvey and Sally Mingle Yorke. "Do firms manage earnings and avoid tax for corporate social responsibility?." Journal of Accounting and Taxation 8, no. 2 (2016): 11-27.
MLA /
Mohammed Amidu, et al. "Do firms manage earnings and avoid tax for corporate social responsibility?." Journal of Accounting and Taxation 8.2 (2016): 11-27.