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dc.contributorUniversitat Ramon Llull. IQS
dc.contributor.authorGarcía Blandón, Josep
dc.contributor.authorArgilés Bosch, Josep M.
dc.contributor.authorRavenda, Diego
dc.contributor.authorCastillo Merino, David
dc.date.accessioned2024-02-07T20:18:52Z
dc.date.available2024-02-07T20:18:52Z
dc.date.issued2021-12-17
dc.identifier.issn1873-8079ca
dc.identifier.urihttp://hdl.handle.net/20.500.14342/3896
dc.description.abstractAs 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 Denmark. Taking advantage of this unique research setting, this study implements a difference-in-differences approach to investigate the effects of the gender composition of the board of directors on corporate tax aggressiveness. Results indicate that the likelihood of corporate tax aggressive strategies increased in Norway after the appointment of many female directors, compared to the situation in Denmark. This finding is robust to a battery of sensitivity analyses and, in particular, to how corporate tax aggressiveness is measured. We interpret this result as caused by the way in which the incorporation of women to the boards was achieved, that is, through a mandatory board gender quota regulation. Possible implications of the findings are discussed.ca
dc.format.extent32 p.ca
dc.language.isoengca
dc.publisherElsevierca
dc.relation.ispartofInternational Review of Financial Analysisca
dc.rights© Elsevierca
dc.rightsAttribution-NonCommercial-NoDerivatives 4.0 International*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/*
dc.subject.otherFemale directorsca
dc.subject.otherGender quotasca
dc.subject.otherTax aggressivenessca
dc.subject.otherDifference-in-differencesca
dc.subject.otherAdministradors de societatsca
dc.titleBoard gender quotas, female directors and corporate tax aggressiveness: A causal approachca
dc.typeinfo:eu-repo/semantics/articleca
dc.rights.accessLevelinfo:eu-repo/semantics/openAccess
dc.embargo.terms24 mesosca
dc.subject.udc65ca
dc.identifier.doihttps://doi.org/10.1016/j.irfa.2021.102010ca
dc.description.versioninfo:eu-repo/semantics/acceptedVersionca


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