Business Management and Strategy
Demographic Diversity in the Board and Corporate Tax Planning in American Firms
Abstract
This study examines the effect of demographic gender diversity on corporate tax planning. Using a sample of 300 firms (S&P 500) for the 1996-2009 periods, results indicate that gender diversity on the board is not significant and doesn’t have an effect on tax planning. Board independence enhances tax practice. ROA is significant and associated with tax planning. Board size and firm size do not exhibit significant relations. We contribute to the literature of gender by proposing a new tax framework. We propose new evidence for the paradigm of tax governance.
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PDFDOI: https://doi.org/10.5296/bms.v3i1.1851
Copyright (c) 2011 ALIANI Khaoula, ZARAI Mohamed Ali
This work is licensed under a Creative Commons Attribution 4.0 International License.
Business Management and Strategy ISSN 2157-6068
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