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How does firm ownership concentration and female directors influence tax haven foreign direct investment? Evidence from Asia-Pacific and OECD countries

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  • Ali Ahmed
  • Yama Temouri
  • Chris Jones
  • Vijay Pereira

Abstract

The literature on tax havens utilization by multinational enterprises (MNEs) has largely focused on determinants that are financial or technological in nature. We contribute to this literature by showing important corporate governance determinants for tax haven utilization by Asia-Pacific and OECD country MNEs. Theoretically, we show that ownership concentration and female board membership influence tax haven utilization. Empirically, we show negative associations between ownership concentration and female board membership and the likelihood of owning a subsidiary in a tax haven. Based on our results, we draw a number of implications for theoretical and empirical work, which also opens the door for further investigation in this area.

Suggested Citation

  • Ali Ahmed & Yama Temouri & Chris Jones & Vijay Pereira, 2022. "How does firm ownership concentration and female directors influence tax haven foreign direct investment? Evidence from Asia-Pacific and OECD countries," Asia Pacific Business Review, Taylor & Francis Journals, vol. 28(2), pages 235-259, March.
    • Handle: RePEc:taf:apbizr:v:28:y:2022:i:2:p:235-259
    DOI: 10.1080/13602381.2022.2013609
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    Cited by:

    1. Chen, Shihua & Chen, Yulin & Jebran, Khalil, 2023. "Beyond the glass ceiling: Informal gender-based status hierarchy and corporate misconduct," Journal of Business Research, Elsevier, vol. 169(C).

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