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

Year: 2022

Type: article

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.

Source: Sustainability

DOI: 10.3390/su142114348

Authors: Nadia Elouaer, Rida Waheed, Suleman Sarwar, Ghazala Aziz

Institutions: University of Jeddah, Université Jean Moulin Lyon III, Saudi Electronic University

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Reduced inequalities, Peace, justice, and strong institutions, Gender equality

Open Access status: gold

Estimated APC paid: $2,094