RT Article
T1 Board of Director Gender and Corporate Tax Aggressiveness: An Empirical Analysis
JF Journal of business ethics
VO 144
IS 3
SP 577
OP 596
A1 Lanis, Roman
A2 Richardson, Grant
A2 Taylor, Grantley
LA English
YR 2017
UL https://ixtheo.de/Record/1785662007
AB 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.
K1 Tax aggressiveness
K1 Corporate Governance
K1 Board of director diversity
DO 10.1007/s10551-015-2815-x