Board of Director Gender and Corporate Tax Aggressiveness: An Empirical Analysis
This study examines the impact of board of director gender diversity on corporate tax aggressiveness. Based on a sample of 418 U.S. firms covering the 2006–2009 period (1672 firm-year observations), our ordinary least squares regression results show a negative and statistically significant associati...
| 主要作者: | |
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| 其他作者: | ; |
| 格式: | 电子 文件 |
| 语言: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | 载入...
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| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| 出版: |
2017
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| In: |
Journal of business ethics
Year: 2017, 卷: 144, 发布: 3, Pages: 577-596 |
| Further subjects: | B
企业管理
B Tax aggressiveness B Board of director diversity |
| 在线阅读: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |
| 总结: | This study examines the impact of board of director gender diversity on corporate tax aggressiveness. Based on a sample of 418 U.S. firms covering the 2006–2009 period (1672 firm-year observations), our ordinary least squares regression results show a negative and statistically significant association between female representation on the board and tax aggressiveness after controlling for endogeneity. Our results are consistent across several measures of tax aggressiveness and additional robustness checks. |
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| ISSN: | 1573-0697 |
| Contains: | Enthalten in: Journal of business ethics
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| Persistent identifiers: | DOI: 10.1007/s10551-015-2815-x |