Board of director gender and corporate tax aggressiveness

An empirical analysis

Roman Lanis*, Grant Richardson, Grantley Taylor

*Corresponding author for this work

Research output: Contribution to journalArticle

19 Citations (Scopus)

Abstract

This study examines the impact of board of director gender diversity on corporate tax aggressiveness. Based on a sample of 418 U.S. firms covering the 2006–2009 period (1672 firm-year observations), our ordinary least squares regression results show a negative and statistically significant association between female representation on the board and tax aggressiveness after controlling for endogeneity. Our results are consistent across several measures of tax aggressiveness and additional robustness checks.

Original languageEnglish
Pages (from-to)577-596
Number of pages20
JournalJournal of Business Ethics
Volume144
Issue number3
DOIs
Publication statusPublished - 1 Sep 2017
Externally publishedYes

Keywords

  • Board of director diversity
  • Corporate governance
  • Tax aggressiveness

Fingerprint Dive into the research topics of 'Board of director gender and corporate tax aggressiveness: An empirical analysis'. Together they form a unique fingerprint.

Cite this