The moderating role of board gender diversity between power-based corporate governance and tax aggressiveness
نویسندگان
چکیده
The purpose of this study is to explore the moderating effect board gender diversity on relationship between power-based corporate governance (CEO power and concentrated ownership) tax aggressiveness. sample based 2,071 firm-year observations over period 2010 2018. We employed two-step GMM estimations account for endogeneity other statistical biases. results show that CEO increases likelihood aggressiveness while link large controlling shareholders tax-avoidance activities not statistically significant. Lastly, findings suggest powerful CEOs manipulate female directors promote behavior.
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ژورنال
عنوان ژورنال: Economics and Business Letters
سال: 2021
ISSN: ['2254-4380']
DOI: https://doi.org/10.17811/ebl.10.2.2021.104-147