Does Gender Diversity and Experience Moderate the Impact of Tax Aggressiveness on Corporate Social Responsibility: A Study of UAE Listed Companies

Nadia Elouaer · Rida Waheed · Suleman Sarwar · Ghazala Aziz

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Corporate Taxation and Avoidance Corporate Social Responsibility Reporting Gender Diversity and Inequality

Abstract

The purpose of this paper is to explore the moderating role of gender diversity in corporate board and CEO experience in terms of the relationship between tax aggressiveness and corporate social responsibility of UAE-listed companies. By applying correlation and regression analysis on a data set of 55 firms from 2014 to 2020, it is found that board gender diversity does not moderate the relationship between tax aggressiveness and CSR. However, a female CEO positively moderates this relationship. It is also found that CEO experience negatively moderates the relationship between tax aggressiveness and CSR. It is recommended that policymakers improve checks and balances so that male dominance can be reduced to give women opportunities to be involved in decision-making.

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2010The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation 2010Corporate Social Responsibility as a Conflict Between Shareholders 2007It's All about Me: Narcissistic Chief Executive Officers and Their Effects on Company Strategy and Performance 2006Corporate Social Responsibility and Resource-Based Perspectives 2011Gender and Corporate Finance: Are Male Executives Overconfident Relative to Female Executives?2011Beyond the Glass Ceiling: Does Gender Matter?2011Corporate Governance and Firm Value: The Impact of Corporate Social Responsibility 2015Board Composition and Corporate Social Responsibility: The Role of Diversity, Gender, Strategy and Decision Making

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