Gender Board Composition and Tax Aggressiveness in Public Listed Companies

Francesco Cortellese

Publikation: Working paperForskningpeer review

Abstrakt

In this study, we consider whether the gender composition of the board of directors could have some relation with tax aggressiveness for a sample of 739 public listed companies resident in different countries for the period 2015-2019. Our fixed-effect model of panel data does not show any significant relation between female representation of the board of directors and tax aggressiveness.
OriginalsprogEngelsk
UdgivelsesstedFrederiksberg
UdgiverCopenhagen Business School [wp]
Antal sider16
StatusUdgivet - 2020
Udgivet eksterntJa
NavnCBS LAW Research Paper
Nummer20-27

Emneord

  • Tax Aggressiveness
  • Tax avoidance
  • Gender
  • Board of directors
  • Listed companies

Citationsformater