Download This PaperGender Board Composition and Tax Aggressiveness in Public Listed Companies
16 Pages Posted: 10 Sep 2020
Date Written: September 8, 2020
Abstract
In this study, we consider whether the gender composition of the board of directors could have some relation with tax aggressiveness for a sample of 739 public listed companies resident in different countries for the period 2015-2019. Our fixed-effect model of panel data does not show any significant relation between female representation of the board of directors and tax aggressiveness.
Keywords: Tax Aggressiveness, Tax avoidance, Gender, Board of directors, Listed companies
JEL Classification: K34, H20, H26, H71
Suggested Citation: Suggested Citation
Cortellese, Francesco, Gender Board Composition and Tax Aggressiveness in Public Listed Companies (September 8, 2020). Copenhagen Business School, CBS LAW Research Paper No. 20-27, Available at SSRN: https://ssrn.com/abstract=3688888
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