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...

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主要作者: Lanis, Roman (Author)
其他作者: Richardson, Grant ; Taylor, Grantley
格式: 电子 文件
语言:English
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Interlibrary Loan:Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany)
出版: 2017
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
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