The effect of board of director composition on corporate tax aggressiveness

被引：156

作者：

Lanis, Roman ^{[2
]}

Richardson, Grant ^{[1
]}

机构：

[1] Univ Adelaide, Sch Business, Discipline Accounting & Informat Syst, Adelaide, SA 5005, Australia

[2] Univ Technol Sydney, Fac Business, Sch Accounting, Sydney, NSW 2000, Australia

来源：

JOURNAL OF ACCOUNTING AND PUBLIC POLICY | 2011年 / 30卷 / 01期

关键词：

SOCIAL-RESPONSIBILITY; MARKET VALUATION; INTERNAL CONTROL; OWNERSHIP; DETERMINANTS; PERFORMANCE; DISCLOSURE; AVOIDANCE; ECONOMICS; COMPANIES;

D O I：

10.1016/j.jaccpubpol.2010.09.003

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This study considers the effect of board of director composition on corporate tax aggressiveness. Our logit regression results for a choice-based sample of 32 corporations comprising 16 tax-aggressive corporations and 16 non-tax-aggressive corporations show that the inclusion of a higher proportion of outside members on the board of directors reduces the likelihood of tax aggressiveness. The ordinary least squares regression results from our sensitivity analysis of a cross-section of 401 corporations confirm our main results about board of director composition and tax aggressiveness. (C) 2010 Elsevier Inc. All rights reserved.

引用

页码：50 / 70

页数：21

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