The moderating role of board gender diversity between power-based corporate governance and tax aggressiveness

Farzan Yahya · Abdul Manan · Muhammad Wasim Jan Khan · Muhammad Sadiq Hashmi

19 citations0/0 files storedEconomics and Business Letters

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Corporate Taxation and Avoidance Corporate Finance and Governance Gender Diversity and Inequality

Abstract

The purpose of this study is to explore the moderating effect of board gender diversity on the relationship between power-based corporate governance (CEO power and concentrated ownership) and tax aggressiveness. The sample of this study is based on 2,071 firm-year observations over the period 2010 to 2018. We employed two-step GMM estimations to account for endogeneity and other statistical biases. The results show that CEO power increases the likelihood of tax aggressiveness while the link between the large controlling shareholders and tax-avoidance activities is not statistically significant. Lastly, the findings suggest that powerful CEOs manipulate female directors to promote tax aggressiveness behavior.

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References

1995Initial conditions and moment restrictions in dynamic panel data models 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems 2009Women in the boardroom and their impact on governance and performance☆1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting 2015Board Gender Diversity and Corporate Response to Sustainability Initiatives: Evidence from the Carbon Disclosure Project 2018Dealing with endogeneity bias: The generalized method of moments (GMM) for panel data 2009An Examination of Corporate Tax Shelter Participants

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