Year: 2012
Type: article
Abstract: This study examines the effect of demographic gender diversity on corporate tax planning. Using a sample of 300 firms (S&P 500) for the 1996-2009 periods, results indicate that gender diversity on the board is not significant and doesn’t have an effect on tax planning. Board independence enhances tax practice. ROA is significant and associated with tax planning. Board size and firm size do not exhibit significant relations. We contribute to the literature of gender by proposing a new tax framework. We propose new evidence for the paradigm of tax governance.
Source: Business Management and Strategy
Authors: ALIANI Khaoula, ZARAI Mohamed Ali
Language: English
Subfield: Accounting
Domain: Social Sciences
SDG: Gender equality
Open Access status: hybrid
OpenAlex ID: W2160711672