IDEAS home Printed from https://ideas.repec.org/a/ove/journl/aid14955.html
   My bibliography  Save this article

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

Author

Listed:
  • Farzan Yahya
  • Abdul Manan
  • Muhammad Wasim Jan Khan
  • Muhammad Sadiq Hashmi

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.Â

Suggested Citation

  • Farzan Yahya & Abdul Manan & Muhammad Wasim Jan Khan & Muhammad Sadiq Hashmi, 2021. "The moderating role of board gender diversity between power-based corporate governance and tax aggressiveness," Economics and Business Letters, Oviedo University Press, vol. 10(2), pages 104-147.
    • Handle: RePEc:ove:journl:aid:14955
    as

    Download full text from publisher

    File URL: https://reunido.uniovi.es/index.php/EBL/article/view/14955
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Tan, Qingmei & Ling, Yuzhu & Yang, Baochen & Geng, Peixuan, 2023. "Does CEO early-life famine experience affect corporate tax avoidance? Evidence from China," Research in International Business and Finance, Elsevier, vol. 66(C).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ove:journl:aid:14955. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Francisco J. Delgado (email available below). General contact details of provider: https://edirc.repec.org/data/deovies.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.