Female chairmen, gender turnover, and corporate tax aggression
Author Identifier
Yanlin Li: https://orcid.org/0000-0001-7064-2242
Document Type
Conference Proceeding
Publication Title
Lecture Notes on Data Engineering and Communications Technologies
Volume
215
First Page
107
Last Page
119
Publisher
Springer
School
School of Business and Law
RAS ID
76316
Abstract
As the female leadership continues to be explored in corporate governance, the topic of how female executives influence corporate financial decisions is receiving increasing attention. Our study is based on A-share listed companies in Shanghai and Shenzhen between 2009 and 2019 to examine the relationship between chairmen gender, gender turnover, and corporate tax aggressive behavior. Our empirical findings show that female chairmen significantly cause tax aggression and that the process of chairmen’s gender turnover leads to a reduction in tax aggression. Besides. Our conclusions extend the research related to corporate tax avoidance from a gender perspective, which not only suggests that listed companies should improve the diversification of the management of listed companies, but also provide inspiration for strengthening the supervision of the top leaders.
DOI
10.1007/978-981-97-5098-6_8
Access Rights
subscription content
Comments
Che, W., Li, Y., Li, Z., & Chen, Y. (2024, August). Female chairmen, gender turnover, and corporate tax aggression. In International Conference on Management Science and Engineering Management (pp. 107-119). Singapore: Springer Nature Singapore. https://doi.org/10.1007/978-981-97-5098-6_8