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Title of Journal: J Bus Ethics

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Abbravation: Journal of Business Ethics

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Springer Netherlands

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ISSN

1573-0697

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Board of Director Gender and Corporate Tax Aggress

Authors: Roman Lanis Grant Richardson Grantley Taylor
Publish Date: 2015/08/30
Volume: 144, Issue: 3, Pages: 577-596
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Abstract

This study examines the impact of board of director gender diversity on corporate tax aggressiveness Based on a sample of 418 US firms covering the 2006–2009 period 1672 firmyear 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

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  15. Organizational Ethics, Individual Ethics, and Ethical Intentions in International Decision-Making
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  17. Righting the Wrong for Third Parties: How Monetary Compensation, Procedure Changes and Apologies Can Restore Justice for Observers of Injustice
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