Visualitzant per matèria "Tax aggressiveness"
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Board gender quotas, female directors and corporate tax aggressiveness: A causal approach
(International Review of Financial Analysis, 2021-12-17)As a result of a mandatory board gender quota regulation, the percentage of female directors in Norway increased from around 5% in 2001 to over 40% in 2007, while it remained stable in neighbouring ... -
The Influence of Gender Discrimination and Gender Equality on Corporate Tax Aggressiveness
(Corporate Social Responsibility and Environmental Management 2025, 32 (5), 5956-5977, 2025-09)In this paper, we examine whether gender diversity on board audit committees promotes socially responsible corporate tax behavior by analyzing the influence of female directors on aggressive tax strategies. ...