Please use this identifier to cite or link to this item:
https://hdl.handle.net/2440/108752
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Type: | Journal article |
Title: | Board of Director Gender and Corporate Tax Aggressiveness: An Empirical Analysis |
Author: | Lanis, R. Richardson, G. Taylor, G. |
Citation: | Journal of Business Ethics, 2017; 144(3):577-596 |
Publisher: | Springer |
Issue Date: | 2017 |
ISSN: | 0167-4544 1573-0697 |
Statement of Responsibility: | Roman Lanis, Grant Richardson, Grantley Taylor |
Abstract: | 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. |
Keywords: | Board of director diversity; corporate governance; tax aggressiveness |
Rights: | © Springer Science+Business Media Dordrecht 2015 |
DOI: | 10.1007/s10551-015-2815-x |
Published version: | http://dx.doi.org/10.1007/s10551-015-2815-x |
Appears in Collections: | Aurora harvest 8 Business School publications |
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RA_hdl_108752.pdf Restricted Access | Restricted Access | 370.1 kB | Adobe PDF | View/Open |
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