Evidence map›Paper›PMID 38092819›Full record

ArticleScientific reports2023

Environmental uncertainty and digital technologies corporate in shaping corporate green behavior and tax avoidance.

Xiang-Yuan Ao, Tze San Ong, Roberto Aprile, Assunta Di Vaio

Abstract read
In one paragraph

Article in Scientific reports, 2023. The graph could read no effect estimate from its abstract, so it casts no vote on the map. Cited by 1 paper.

0numbers the graph read from it
0cells of the map it votes in
1citing papers in PubMed
–field-weighted citation impact
1 · What the graph read from it

What it found

Each row is one number read from the abstract, on the scale the paper reported it, with its interval. Left of the dashed line favours the treatment, right favours the comparator. Under each row is the sentence it came from. New to these charts? A ten-minute tutorial.

The abstract states no effect estimate the extractor could read, or names no intervention and outcome on the map, so this paper lights no cell and moves no belief. It is still indexed, cited and linked below.

2 · The registry

The trial behind it

Trials whose registry record cites this paper, or whose number appears in the abstract. A trial that started after this paper was published is citing it as background, not reporting it.

Neither the registry nor the abstract names a trial number. If this is a trial report, that itself is worth knowing.

3 · Its place in the literature

Who cites it

1 citing paper in PubMed.

  1. Article
4 · The record

Corrections and comments

PubMed lists nothing against this paper. Absence here is not a guarantee, only a check that was made.

5 · Who and what money

Authors and funding

4 authors.

Xiang-Yuan AoSchool of Business and Economics, Universiti Putra Malaysia, Serdang, Malaysia.ORCID http://orcid.org/0000-0001-6761-1488
Tze San OngSchool of Business and Economics, Universiti Putra Malaysia, Serdang, Malaysia.ORCID http://orcid.org/0000-0001-7756-9404
Roberto AprileDepartment of Management, University of Bergamo, Bergamo, Italy.ORCID http://orcid.org/0000-0002-4435-3874
Assunta Di VaioDepartment of Law, University of Naples "Parthenope", Naples, Italy. susy.divaio@uniparthenope.it.ORCID http://orcid.org/0000-0002-0498-1630

Funding

No grant is acknowledged in the PubMed record.

6 · The paper itself

Abstract

This study contributes to the field of sustainability by analyzing changes in firms following the adoption of new environmental protection laws to meet community sustainability needs. Focusing on the Chinese context, it examined the relationship between firms' environmental protection measures (i.e., corporate green behavior) and profitability (i.e., corporate tax avoidance). The moderating roles of environmental uncertainty and digital technology application in this relationship were also investigated. The findings offer insights into the complex dynamics linking firms' environmental initiatives to their business outcomes and financial decisions within the framework of a sustainable community. Ultimately, this study highlights the importance and implications of sustainable practices for both the environment and corporate financial performance. Firms' environmental behaviors are enablers of sustainable communities by deploying natural resources and creating a more resilient economy through active community participation in green production models.

Identifiers

PMID38092819
PMCPMC10719301

What OpenQuestion holds

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LicenceCC BY
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Registered trials

None linked

Read under generation 80e0d062 · epoch 390. Bibliography from PubMed, PubMed Central and OpenAlex; grants from NIH RePORTER; trial links from ClinicalTrials.gov; estimates, votes and beliefs from the OpenQuestion graph.