2020-06-15T11:07:55Z

2020-06-15

Default License

Board gender diversity

Tax avoidance

GAS corporate tax aggressive policy

masterThesis

free

School of Economics, Business Administration and Legal Studies, MSc in International Accounting, Auditing and Financial Management

The principal aim of this dissertation is to examine the influence of board of directors’ diversity on corporate tax aggressiveness. I thorough investigation was made on the influence of board diversity on tax aggressiveness and also, on tax aggressive measures in recent prior literature. Based on a sample of 112 Greek companies covering the 2014-2018 period (560 firm year observation). My Ordinary Least Square results represented a significant and negative association between the proportion of women that served in the firm’s board each year and the tax aggressive measures. This result was consistent with both measure of tax aggressiveness which were included in the models.

Leventis, Stergios

Chantziaras, Antonios

ihu