CEO POWER AND TAX AVOIDANCE IN MALAYSIA: THE MODERATING EFFECT OF BOARD GENDER DIVERSITY

被引：0

作者：

Guat-Khim, Hooy ^{[1
]}

Lian-Kee, Phua ^{[1
]}

机构：

[1] Univ Sains Malaysia, Sch Management, USM Pulau Pinang 11800, Malaysia

来源：

ASIAN ACADEMY OF MANAGEMENT JOURNAL OF ACCOUNTING AND FINANCE | 2024年 / 20卷 / 01期

关键词：

Tax avoidance; Effective tax rate; CEO power; Board gender diversity; Female director; Emerging market; TOP MANAGEMENT TEAMS; EARNINGS MANAGEMENT; FIRM; WOMEN; AGGRESSIVENESS; EXECUTIVES; DIRECTORS; RATES;

D O I：

10.21315/aamjaf2024.20.1.3

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This study examines the relationship between chief executive officer (CEO) power and tax avoidance and the moderating effects of board gender diversity on this relationship. Based on companies listed on the Main Market of Bursa Malaysia from 2009 to 2019, it is found that CEO power is positively associated with tax avoidance. This suggests that CEOs with more dimensions of power are more competent in reducing the firm's tax burden. Further tests show that this positive relationship is strengthened by board gender diversity. This implies that CEO competence in tax avoidance increases as the proportion of female directors on the board increases.

引用

页码：97 / 119

页数：23

共 50 条

[1] CEO Power, Board Tenure Diversity and Tax Avoidance: Empirical Evidence from Malaysia
Hooy, Guat Khim
Phua, Lian Kee
[J]. MALAYSIAN JOURNAL OF ECONOMIC STUDIES, 2023, 60 (02) : 145 - 162
[2] The moderating role of board gender diversity between power-based corporate governance and tax aggressiveness
Yahya, Farzan
Manan, Abdul
Khan, Muhammad Wasim Jan
Hashmi, Muhammad Sadiq
[J]. ECONOMICS AND BUSINESS LETTERS, 2021, 10 (02): : 140 - 147
[3] The impact of CEO power on corporate tax avoidance: the moderating role of institutional ownership
Oussii, Ahmed Atef
Klibi, Mohamed Faker
[J]. CORPORATE GOVERNANCE-THE INTERNATIONAL JOURNAL OF BUSINESS IN SOCIETY, 2024, 24 (04): : 725 - 742
[4] Voluntary CSR disclosure and CEO narcissism: the moderating role of CEO duality and board gender diversity
Naima Lassoued
Imen Khanchel
[J]. Review of Managerial Science, 2023, 17 : 1075 - 1123
[5] Voluntary CSR disclosure and CEO narcissism: the moderating role of CEO duality and board gender diversity
Lassoued, Naima
Khanchel, Imen
[J]. REVIEW OF MANAGERIAL SCIENCE, 2023, 17 (03) : 1075 - 1123
[6] Female CFOs, leverage and the moderating role of board diversity and CEO power
Schopohl, Lisa
Urquhart, Andrew
Zhang, Hanxiong
[J]. JOURNAL OF CORPORATE FINANCE, 2021, 71
[7] The Impact of Audit Characteristics on Corporate Tax Avoidance: The Moderating Role of Gender Diversity
Riguen, Rakia
Salhi, Bassem
Jarboui, Anis
[J]. SCIENTIFIC ANNALS OF ECONOMICS AND BUSINESS, 2021, 68 (01) : 97 - 114
[8] Corporate profitability and effective tax rate: the moderating role of board gender diversity
Alkurdi, Amneh
Almarayeh, Taha
Bataineh, Hanady
Al Amosh, Hamzeh
Khatib, Saleh F. A.
[J]. JOURNAL OF ISLAMIC ACCOUNTING AND BUSINESS RESEARCH, 2024, 15 (01) : 153 - 171
[9] Corruption prevention practices and tax avoidance: The moderating effect of corporate board characteristics
Sarhan, Ahmed A.
Elmagrhi, Mohamed H.
Elkhashen, Emad M.
[J]. JOURNAL OF INTERNATIONAL ACCOUNTING AUDITING AND TAXATION, 2024, 55
[10] Examining the relationship between CEO power and modern slavery disclosures: The moderating role of board gender diversity in UK companies
Allam, Amir
Moussa, Tantawy
Elmarzouky, Mahmoud
[J]. BUSINESS STRATEGY AND THE ENVIRONMENT, 2024,

← 1 2 3 4 5 →