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

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  • Nadia Elouaer

    (Department of Accounting, College of Business, University of Jeddah, Jeddah 23445, Saudi Arabia
    Centre de Recherche en Finances et Fiscalité (CERFF), University Jean Moulin Lyon 3, 69008 Lyon, France)

  • Rida Waheed

    (Department of Finance and Economics, College of Business, University of Jeddah, Jeddah 23445, Saudi Arabia)

  • Suleman Sarwar

    (Department of Finance and Economics, College of Business, University of Jeddah, Jeddah 23445, Saudi Arabia)

  • Ghazala Aziz

    (Department of Business Administration, College of Administrative and Financial Sciences, Saudi Electronic University, Jeddah 23442, Saudi Arabia)

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.

Suggested Citation

  • Nadia Elouaer & Rida Waheed & Suleman Sarwar & Ghazala Aziz, 2022. "Does Gender Diversity and Experience Moderate the Impact of Tax Aggressiveness on Corporate Social Responsibility: A Study of UAE Listed Companies," Sustainability, MDPI, vol. 14(21), pages 1-13, November.
    • Handle: RePEc:gam:jsusta:v:14:y:2022:i:21:p:14348-:d:961287
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