The effect of accounting conservatism on the relationship between the corporate social responsibility and practices of tax avoidance: Evidence from listed Firms on the Egyptian Stock Exchange

The purpose of this paper is to study and examine research the effect of the corporate social responsibility (CSR) on tax avoidance. In addition, the study investigated the effect of accounting conservatism as moderating variables on the pervious relationship. As well as, the impact of accounting conservatism on the (CSR) and tax avoidance, each separately. The multiple linear regression method was used to test the research hypotheses. The sample used in the current study consists of (97) non-financial firm listed on the Egyptian Stock Exchange with a total (471) annual views for the period from 2017 through 2021.
    Under the fundamental analysis, the results of the study showed that there was no significant effect of (CSR) and Accounting conservatism, on one hand, and the tax avoidance, on the other hand. In addition, the results showed that there was no significant effect of accounting conservatism on (CSR). Also, the study found that there was no significant effect of accounting conservatism as a modified variable for the main relationship under study.
     Under the sensitivity analysis, by following three different approaches, represented by rerunning the statistical model used to test the main relationship over different periods of time, and by applying it to a different sample, and by measuring the independent variable and/or the dependent variable with alternative measures different from the measures of the fundamental analysis, the result of the sensitivity analysis is complete agreement with the results of the fundamental analysis with respect to the first main hypothesis. This indicates that the results of sensitivity analysis fully support the results of the fundamental analysis.