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

Roman Lanis (), Grant Richardson () and Grantley Taylor ()
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Roman Lanis: University of Technology–Sydney
Grant Richardson: University of Adelaide
Grantley Taylor: Curtin University

Journal of Business Ethics, 2017, vol. 144, issue 3, No 9, 577-596

Abstract: 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.

Keywords: Board of director diversity; Corporate governance; Tax aggressiveness (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (41)

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DOI: 10.1007/s10551-015-2815-x

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