Does Gender Diversity and Experience Moderate the Impact of Tax Aggressiveness on Corporate Social Responsibility: A Study of UAE Listed Companies

Nadia Elouaer, Rida Waheed (), Suleman Sarwar and Ghazala Aziz
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Nadia Elouaer: Department of Accounting, College of Business, University of Jeddah, Jeddah 23445, Saudi Arabia
Rida Waheed: Department of Finance and Economics, College of Business, University of Jeddah, Jeddah 23445, Saudi Arabia
Ghazala Aziz: Department of Business Administration, College of Administrative and Financial Sciences, Saudi Electronic University, Jeddah 23442, Saudi Arabia

Sustainability, 2022, vol. 14, issue 21, 1-13

Abstract: The purpose of this paper is to explore the moderating role of gender diversity in corporate board and CEO experience in terms of the relationship between tax aggressiveness and corporate social responsibility of UAE-listed companies. By applying correlation and regression analysis on a data set of 55 firms from 2014 to 2020, it is found that board gender diversity does not moderate the relationship between tax aggressiveness and CSR. However, a female CEO positively moderates this relationship. It is also found that CEO experience negatively moderates the relationship between tax aggressiveness and CSR. It is recommended that policymakers improve checks and balances so that male dominance can be reduced to give women opportunities to be involved in decision-making.

Keywords: corporate social responsibility; gender diversification; experience; UAE; tax aggression (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2022
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Citations: View citations in EconPapers (1)

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