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...
Main Author: | |
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Contributors: | ; |
Format: | Electronic Article |
Language: | English |
Check availability: | HBZ Gateway |
Journals Online & Print: | |
Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
Published: |
2017
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In: |
Journal of business ethics
Year: 2017, Volume: 144, Issue: 3, Pages: 577-596 |
Further subjects: | B
Corporate governance
B Tax aggressiveness B Board of director diversity |
Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |