آمار
| تعداد نشریات | 50 |
| تعداد شمارهها | 2,232 |
| تعداد مقالات | 20,475 |
| تعداد مشاهده مقاله | 25,235,098 |
| تعداد دریافت فایل اصل مقاله | 22,869,509 |
The Presence of Women on the Board and Tax Avoidance: Evidence from Tehran Stock Exchange | ||
| International Journal of Finance & Managerial Accounting | ||
| مقاله 5، دوره 3، شماره 9، تیر 2018، صفحه 53-62 اصل مقاله (584.6 K) | ||
| نوع مقاله: Original Article | ||
| نویسندگان | ||
Mohammadreza Hoseini1؛ Mahdi Safari Gerayli  2
| ||
| 1Department of Accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran | ||
| 2Department of Accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran (Corresponding author) | ||
| چکیده | ||
| Today, women are considered as one of the main pillars of corporate decision making, which can contribute to the development and promotion of corporate initiatives and projects within the framework of the development of trust and confidence of shareholders and society. The purpose of this research is to investigate the association between the presence of women on boards of directors and tax avoidance in firms listed on the Tehran Stock Exchange. To do so, a sample of 97 companies were surveyed during the years 2011 to 2015 and tested using multivariate regression models based on panel data. The results of the research showed that the presence of women on corporate boards reduces corporate tax avoidance. Moreover, Additional analysis reveals that the negative association between presence of women on boards and corporate tax avoidance is more pronounced in larger firms. The findings of current study not only fill existing gaps in the field, but also help investors, tax regulators and other accounting stakeholders make informed decisions | ||
| کلیدواژهها | ||
| Presence of Women on Board؛ Tax Avoidance؛ Book Tax Difference؛ Effective Tax Rate | ||
| مراجع | ||
|
1) Ibrahimi S. K, Bahraminsab A., Hasanzadeh M. (2017). An investigation into the quality of financial reporting and tax avoidance with respect to state ownership and political connections. Quarterly journal of public organizations management
2) Jahromi M. (2012). Corporate transparency and tax avoidance. Unpublished M.A thesis. University of Tehran.
3) Dianatideylami Z., Banimahd B., Roustayi E. (2015). The association between corporate business strategy and the level of tax avoidance in firms listed in the Tehran Stock Exchange. Journal of Tax.
4) Sepasi S., Abdoli L. (2016). The impacts of women’s presence on corporate boards on firm value and financial performance. Journal of auditing and financial accounting.
5) Ziaei, F. (2004). Value-added Tax: A modern Tax.
6) Arabsalehi, M & Hashei, M. (2015) The effect of managerial overconfidence on tax avoidance. Journal of Accounting and Auditing Review.
7) Mashayekhi, B.& Sayyedi, S. J. (2015). Corporate Governance and Tax Avoidance. Journal of Accounting Knowledge.
8) Adams, R.B. and Ferreira, D. (2008). Regulatory pressure and bank directors’ incentives to attend board meetings. Journal of Accounting and Economics, Vol. 46, pp. 154–171.
9) Adler, N.J. (1994). Competitive frontiers: women managing across borders. The Journal of Management Development, 13: 2, 24–41.
10) Alhejji, H., Ng, E. S., Garavan, T., & Carbery, R. (2016). ‘The impact of formal and informal distance on gender equality approaches: the case of a British MNC in Saudi Arabia’. Thunderbird International Business Review, DOI: 10.1002/tie.21828
11) Baldry, J.C. (1987). Income tax evasion and the tax schedule: some experimental results. Public Finance Vol. 42 No. 2, pp. 357–383.
12) Brookfield Global Relocation Services. (2015). Global relocation trends: 2015 survey report. Retrieved from http://globalmobilitytrends.brookfieldgrs.com/assets/downloads/Full-Report-Brookfield-GRS-2015- Global-Mobility-Trends-Survey.pdf
13) Cen L., Maydew E., Zhang L., Zuo L., (2017). Customer-supplier relationships and corporate tax avoidance. Journal of Financial Economics, 123(2), 377-394.
14) DiMaggio P.J., Powell,W.W. (1983). ‘The iron cage revisited: institutional isomorphismand collective rationality in organizational fields’. American Sociological Review, 48: 2, 147–160.
15) Fallan, L. (1999). Gender, exposure to tax knowledge, and attitudes towards taxation: an experimental approach. Journal of Business Ethics Vol. 18 No. 2, pp. 173–184.
16) Gujarati, D.N. (2009). Basic Econometrics. 5th edition. New York: Mc Graw-Hill.
17) Hambrick, D.C. and Mason, P.A. (1984). ‘Upper echelons: the organization as a reflection of its top managers’. Academy of Management Review, 9: 2, 193–206.
18) Hanlon, M. & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50 (2- 3): 127–178.
19) Higgins, D., T.C. Omer, and J.D. Phillips. (2015). Does a Firm’s Business Strategy Influence its Level of Tax Avoidance?. Contemporary Accounting Research, 32, 674 - 702.
20) Hillman, A., & Dalziel, T. ,(2003)," Boards of Directors and Firm Performance: Integrating Agency and Resource Dependence Perspectives",Academy of Management Review, 28(3),PP. 383–396.
21) Insch,G.,McIntyre,N. andNapier,N. (2008). ‘The expatriate glass ceiling: the second layer of glass’. Journal of Business Ethics, 83: 1, 19–28.
22) Lanis, R. and Richardson, G. (2011). The effect of board of director composition on corporate tax aggressiveness. Journal of Accounting and Public Policy, Vol. 30 No. 1, pp. 50–70.
23) Lee, P.M. and James, E.H. (2007). ‘She’-E-Os: gender effects and investor reactions to the announcements of top executive appointments’. Strategic Management Journal, 28: 3, 227–241.
24) Litzky, B. and Greenhaus, J. (2007). ‘The relationship between gender and aspirations to senior management’. Career Development International, 12: 7, 637–659.
25) Meyer, J.W. and Rowan, B. (1977). ‘Institutionalized organizations: formal structure as myth and ceremony’. American Journal of Sociology, 83: 2, 340–363.
26) Moscovici, S., & Faucheux, C., (1972)."Social Influence, Conformity Bias and The Study of Active Minorities. In L. Berkowitz (Ed.)",Advances in Experimental Social Psychology, New York: Academic Press, Vol. 6 (PP.149–202).
27) Nemeth, C., (1986)."Differential Contributions of Majority and Minority Influence, Psychological Review, 93, PP.23–32.
28) Ng, E.S.W. (2008). ‘Why organizations choose tomanage diversity? Toward a leadership-based theoretical framework’. Human Resource Development Review, 7: 1, 58–78.
29) Richardson Grantley Taylor Roman Lanis , (2016). "Women on the Board of Directors and Corporate Tax Aggressiveness in Australia:An Empirical Analysis", Accounting Research Journal, Vol. 29 Iss 3 pp. - Permanent link to this document: http://dx.doi.org/10.1108/ARJ-09-2014-0079.
30) Ruegger, D., and King, E.W. (1992). A study of the effect of age and gender upon student business ethics. Journal of Business Ethics Vol. 11, pp. 179–186.
31) Sealy, R. and Singh,V. (2010). ‘The importance of rolemodels and demographic context for senior women’s work identity development’. International Journal of Management Reviews, 12: 3, 284–300.
32) Srinidhi B., Gul, F.A. and Tsui, J. (2011). Female directors and earnings quality. Contemporary Accounting Research, Vol. 28 No. 5, pp. 1610–1644.
33) Tanford, S., & Penrod, S., (1984). Social Influence Model: A Formal Integration of Research on Majority and Minority Influence Processes," Psychological Bulletin, 95, PP.189–225.
34) Terjesen, S., Sealy, R., & Singh, V., (2009). "Women Directors on Corporate Boards: A Review and Research Agenda", Corporate Governance: An International Review, 17(3),PP. 320–337.
35) Tung, R.L. (2004). ‘Female expatriates: the model global manager?’ Organizational Dynamics, 33: 3, 243–253.
36) Westphal, J., & Milton, L., (2000). "How Experience and Network Ties Affect The Influence of Demographic Minorities on Corporate Boards," Administrative Science Quarterly, 45(2),PP. 366–398.
Williams, K., & O’Reilly, C., (1998). "Forty Years of Diversity Research: A review. In B. M. Staw & L. L. Cummings (Eds.)", Research in Organizational Behavior ,Greenwich, CT: JAI Press, PP. 77–140.
| ||
|
آمار تعداد مشاهده مقاله: 867 تعداد دریافت فایل اصل مقاله: 1,514 |
||
