Board of Director Gender and Corporate Tax Aggressiveness: An Empirical Analysis

Lanis, R; Richardson, G; Taylor, G

Board of Director Gender and Corporate Tax Aggressiveness: An Empirical Analysis

Lanis, R

Richardson, G Taylor, G

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Publication Type:: Journal Article
Citation:: Journal of Business Ethics, 2017, 144 (3), pp. 577 - 596
Issue Date:: 2017-09-01

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Field	Value	Language
dc.contributor.author	Lanis, R https://orcid.org/0000-0002-1821-8345	en_US
dc.contributor.author	Richardson, G	en_US
dc.contributor.author	Taylor, G	en_US
dc.date.issued	2017-09-01	en_US
dc.identifier.citation	Journal of Business Ethics, 2017, 144 (3), pp. 577 - 596	en_US
dc.identifier.issn	0167-4544	en_US
dc.identifier.uri	http://hdl.handle.net/10453/94351
dc.description.abstract	© 2015, Springer Science+Business Media Dordrecht. 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.	en_US
dc.relation.ispartof	Journal of Business Ethics	en_US
dc.relation.isbasedon	10.1007/s10551-015-2815-x	en_US
dc.subject.classification	Applied Ethics	en_US
dc.title	Board of Director Gender and Corporate Tax Aggressiveness: An Empirical Analysis	en_US
dc.type	Journal Article
utslib.citation.volume	3	en_US
utslib.citation.volume	144	en_US
utslib.for	1503 Business and Management	en_US
utslib.for	2201 Applied Ethics	en_US
utslib.for	1505 Marketing	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
pubs.organisational-group	/University of Technology Sydney/Faculty of Business/Accounting Discipline
utslib.copyright.status	closed_access
pubs.issue	3	en_US
pubs.publication-status	Published	en_US
pubs.volume	144	en_US

Abstract:

© 2015, Springer Science+Business Media Dordrecht. 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.

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http://hdl.handle.net/10453/94351