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

La diversité de genre et l’expérience modèrent elles l’impact de l’agressivité fiscale sur la responsabilité sociale des entreprises Une étude des sociétés cotées aux Émirats arabes unis

Nadia Elouaer (), Rida Waheed (), Suleman Sarwar and Ghazala Aziz
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Nadia Elouaer: LAREMFIQ - Laboratory Research for Economy, Management and Quantitative Finance - Institut des Hautes Etudes Commerciales (Université de Sousse), ESLSCA Business School - École Supérieure Libre des Sciences Commerciales Appliquées
Rida Waheed: UJ - University of Jeddah [Arabie Saoudite]
Suleman Sarwar: UJ - University of Jeddah [Arabie Saoudite]
Ghazala Aziz: UJ - University of Jeddah [Arabie Saoudite]

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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: tax aggression; UAE; experience; gender diversification; corporate social responsibility; corporate social responsibility gender diversification experience UAE tax aggression (search for similar items in EconPapers)
Date: 2022-11-02
Note: View the original document on HAL open archive server: https://hal.science/hal-05443159v1
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Published in Sustainability, 2022, 14 (21), pp.14348. ⟨10.3390/su142114348⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05443159

DOI: 10.3390/su142114348

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