Board of director gender and corporate tax aggressiveness: An empirical analysis
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 associati...
| Main Authors: | , , |
|---|---|
| Format: | Journal Article |
| Published: |
Springer Netherlands
2015
|
| Online Access: | http://hdl.handle.net/20.500.11937/48094 |
| _version_ | 1848758016052035584 |
|---|---|
| author | Lanis, R. Richardson, G. Taylor, Grantley |
| author_facet | Lanis, R. Richardson, G. Taylor, Grantley |
| author_sort | Lanis, R. |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T09:37:17Z |
| format | Journal Article |
| id | curtin-20.500.11937-48094 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T09:37:17Z |
| publishDate | 2015 |
| publisher | Springer Netherlands |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-480942017-09-13T14:21:32Z Board of director gender and corporate tax aggressiveness: An empirical analysis Lanis, R. Richardson, G. Taylor, Grantley 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. 2015 Journal Article http://hdl.handle.net/20.500.11937/48094 10.1007/s10551-015-2815-x Springer Netherlands restricted |
| spellingShingle | Lanis, R. Richardson, G. Taylor, Grantley Board of director gender and corporate tax aggressiveness: An empirical analysis |
| title | Board of director gender and corporate tax aggressiveness: An empirical analysis |
| title_full | Board of director gender and corporate tax aggressiveness: An empirical analysis |
| title_fullStr | Board of director gender and corporate tax aggressiveness: An empirical analysis |
| title_full_unstemmed | Board of director gender and corporate tax aggressiveness: An empirical analysis |
| title_short | Board of director gender and corporate tax aggressiveness: An empirical analysis |
| title_sort | board of director gender and corporate tax aggressiveness: an empirical analysis |
| url | http://hdl.handle.net/20.500.11937/48094 |