Demographic Diversity in the Board and Corporate Tax Planning in American Firms

Aliani, Khaoula; Ali, Zarai Mohamed

doi:10.5296/bms.v3i1.1851

Cited by 23 publications

(19 citation statements)

References 39 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…The number of female leaders is relatively small (7.7%) so that the behavior of female executives cannot influence the results of decisions taken, especially in tax avoidance measures. The research results are supported by previous research that has been carried out, that is research conducted by Khaoula and Mohamed [17] which explains that diversity in terms of opinions, knowledge, and experiences due to gender diversity in the company's board of directors, are less able to create tax-planning strategies, which is appropriate to minimize the company's tax burden.…”

Section: Gender Diversification Effect On Tax Avoidancesupporting

confidence: 77%

Factors Affecting Corporate Tax Avoidance Practices on the Indonesia Stock Exchange

Pramiana¹,

Hidayat²,

Susilo³

et al. 2021

Proceedings of the 2nd Annual Conference on Social Science and Humanities (ANCOSH 2020)

View full text Add to dashboard Cite

This study was conducted to know the factor effecting of financial reporting aggressiveness and tax avoidance. The data used are secondary data taken from the financial report of the Mining Sector companies listed on the Indonesia Stock Exchange with as many as 164 financial reports, data analysis using Partial Lease Square (PLS) with warp PLS. The results showed that executive compensation had a significant negative effect on aggressiveness in financial reporting, and gender diversification had a significant positive effect on aggressiveness in financial reporting. Executive compensation has an insignificant negative effect on tax avoidance, gender diversification has a positive and insignificant effect on tax avoidance, and financial reporting aggressiveness has a significant positive effect on tax avoidance. Financial reporting aggressiveness can be a full mediating variable between executive compensation and tax avoidance, financial reporting aggressiveness can be a partial mediating variable between gender diversification and tax avoidance.

show abstract

Section: Gender Diversification Effect On Tax Avoidancesupporting

confidence: 77%

Factors Affecting Corporate Tax Avoidance Practices on the Indonesia Stock Exchange

Pramiana¹,

Hidayat²,

Susilo³

et al. 2021

Proceedings of the 2nd Annual Conference on Social Science and Humanities (ANCOSH 2020)

View full text Add to dashboard Cite

show abstract

“…They attribute more ethical values to female than to male directors, which indicates that men have a better attitude to influence the decision-making process of adopting a tax strategy. In contrast, Khaoula et al [60] do not show any significant relationship between gender diversity in a corporate board and the decision-making process in adopting a tax strategy.…”

Section: The Moderating Role Of the Board Of Directors' Gender On Thementioning

confidence: 80%

The Role of Gender Diversity on Tax Aggressiveness and Corporate Social Responsibility: Evidence from Italian Listed Companies

et al. 2020

View full text Add to dashboard Cite

The paper aims to examine the moderating role of gender diversity within a corporate board on the relationship between tax aggressiveness and a firm’s corporate social responsibility (CSR) approach. This analysis was conducted using a set of indicators of financial statements of 168 Italian listed firms between 2011 and 2018. In addition, the sustainability reports of the same companies were observed. To perform the analysis a logit regression model is used. This paper shows different empirical results. First, this study notes that there is not a direct relationship between tax aggressiveness and CSR reporting. Second, gender diversity in a board of directors increases the orientation of companies to CSR disclosure, but does not have an impact on the relationship between tax aggressiveness and CSR disclosure. Instead, CEO gender has a positive influence on the relationship between corporate tax planning and CSR reporting in accordance with Global Reporting Initiative (GRI) standards. This study emphasizes the key role of gender diversity in the growth of the CSR approach and the reputation of companies. Therefore, governments and policymakers of major countries should promote gender diversity in corporate decision-making bodies, which contributes to achieving the Sustainable Development Goals (SDGs).

show abstract

“…Lanis [21] reported that the board of directors numbers has a significant influence on the tax aggressiveness formulation. In contrast, Khaoula [22] argues that there is no relationship between board standard and tax aggressiveness in the American context. They find that the number of directors do not affect the strategy to minimize the tax expense.…”

Section: Tax Aggressivenessmentioning

confidence: 97%

Does Corporate Governance Moderate the Effect of Earnings Management on Tax Aggressiveness

Prastiwi¹

2018

Proceedings of Social Sciences, Humanities and Economics Conference (SoSHEC 2017)

View full text Add to dashboard Cite

Taxes are important for a State and company. Both have a common interest in taxes. For the State tax is a source of State income, so there is an effort to maximize tax revenue. For the company, the tax is a net income deduction. Therefore, companies frequently use earnings management to control the reporting of income that affects the tax payable. Previous research suggests that there is a relationship between aggressive financial reporting and tax reporting aggressiveness. This study aims to expand the results of previous research by reexamining the effect of earnings management on tax aggressiveness with corporate governance as a moderating variable. We use Modified-Jones Model accruals to measure earnings management, Book Tax Different (BTD) to measure tax aggressiveness, and Principal Component Analysis (PCA) to identify major dimensions of corporate governance. The results show that corporate governance is quasi moderation which means Corporate Governance is able to moderate earnings management relationship and tax aggressiveness which also become independent variable

show abstract

Demographic Diversity in the Board and Corporate Tax Planning in American Firms

Cited by 23 publications

References 39 publications

Factors Affecting Corporate Tax Avoidance Practices on the Indonesia Stock Exchange

Factors Affecting Corporate Tax Avoidance Practices on the Indonesia Stock Exchange

The Role of Gender Diversity on Tax Aggressiveness and Corporate Social Responsibility: Evidence from Italian Listed Companies

Does Corporate Governance Moderate the Effect of Earnings Management on Tax Aggressiveness

Contact Info

Product

Resources

About