The Role of Female Executives in Determining Tax Avoidance and the Market Response to the Tax Avoidance

Shin, Jae Eun; Lee, Gun

doi:10.35850/kjta.19.6.02

Cited by 2 publications

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“…Huang and Kisgen (2013), Francis et al (2014), and Adams et al (2010) present evidence supporting the claim that female executives are less aggressive and more conservative in corporate decision making than male executives. Recent studies on Korean companies also report that corporate financial reporting transparency could be improved by the tendency of female executives to avoid risks (Kim & Hong, 2015; Shin & Lee, 2018).…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

“…Rhee et al (2020) report that female employees diversify the corporate atmosphere and help the company improve its sustainability in terms of tax avoidance. These studies of the impact of female workers on company performance describe the characteristics of female workers as more ethical, secure, and rigorous than male workers in the workplace and suggest that female workers have a positive effect on creating a sustainable corporate atmosphere through diversification of corporate governance (Croson & Gneezy, 2009; Olsen & Cox, 2001; Schubert, 2006; Shin & Lee, 2018; Sunden & Surette, 1998). The researchers argue the rationality of maintaining the proportion of female employees in companies.…”

Section: Introductionmentioning

confidence: 99%

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Effect of gender diversity on corporate soundness and social contribution

Rhee

Woo

Rhee

2022

Corp Soc Responsibility Env

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This study investigates whether gender diversity within a company has a positive effect on corporate soundness and social contribution. We collect the data of female employment status, corporate soundness, and social contribution, and then we perform empirical tests using 1524 Korean firm‐year observations from 2012 to 2020. From the empirical results, we find that firms with high gender diversity have more corporate soundness than those with low gender diversity. We also find that there is a positive association between the level of gender diversity and social contribution. Our findings imply that by increasing the ratio of female employees, companies can create a more stable and rigorous corporate climate, and consequently improve the corporate soundness and social contribution. This study supports the importance of females in the workforce by presenting empirical evidence that female employment helps improve corporate soundness and social contribution.

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Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Effect of gender diversity on corporate soundness and social contribution

Rhee

Woo

Rhee

2022

Corp Soc Responsibility Env

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The Effect of Female Employment on Corporate Sustainability in Terms of Tax Avoidance

2019

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Recent studies on tax avoidance report that having female executives in companies increases accounting transparency and firm value by reducing tax avoidance. These studies explain that the more risk-averse and conservative characteristics of females affect corporate decision making about tax strategies if the company has female executives. In this study, we assume that the higher the proportion of female employees in a company, the more likely the risk-averse and conservative characteristics of females will affect the firm’s decision making, thereby reducing tax avoidance activities and improving corporate sustainability. To verify this hypothesis, we empirically analyze the association between the female employee ratio and tax avoidance. From the empirical results, we find increasing the female employee ratio may reduce the level of tax avoidance. We also find that companies with a high percentage of female employees show less tax avoidance than those with a low percentage of female employees. The findings suggest that by increasing the ratio of female employees, a company can improve its sustainability in terms of tax avoidance by forming a risk-averse and conservative corporate environment.

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The Role of Female Executives in Determining Tax Avoidance and the Market Response to the Tax Avoidance

Cited by 2 publications

References 0 publications

Effect of gender diversity on corporate soundness and social contribution

Effect of gender diversity on corporate soundness and social contribution

The Effect of Female Employment on Corporate Sustainability in Terms of Tax Avoidance

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