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 54 条

[1] Founder-CEO status and firm performance: an exploratory study of alternative perspectives [J].

Abebe, Michael ;

Alvarado, David Anthony .

JOURNAL OF STRATEGY AND MANAGEMENT, 2013, 6 (04) :343-357

[2] Powerful CEOs and their impact on corporate performance [J].

Adams, RB ;

Almeida, H ;

Ferreira, D .

REVIEW OF FINANCIAL STUDIES, 2005, 18 (04) :1403-1432

[3] Women in the boardroom and their impact on governance and performance [J].

Adams, Renee B. ;

Ferreira, Daniel .

JOURNAL OF FINANCIAL ECONOMICS, 2009, 94 (02) :291-309

[4]

Al Mamun M., 2016, 2016 FIN MARK CORP G, DOI [10.2139/ssrn.2720383, DOI 10.2139/SSRN.2720383]

[5]

[Anonymous], Monthly Statistical Bulletin

[6] The incentives for tax planning [J].

Armstrong, Christopher S. ;

Blouin, Jennifer L. ;

Larcker, David F. .

JOURNAL OF ACCOUNTING & ECONOMICS, 2012, 53 (1-2) :391-411

[7]

Association of Chartered Certified Accountants ACCA, 2021, What is a chief executive officer and what do they do?

[8] GENDER DIFFERENCES IN PROCLIVITY FOR UNETHICAL BEHAVIOR [J].

BETZ, M ;

OCONNELL, L ;

SHEPARD, JM .

JOURNAL OF BUSINESS ETHICS, 1989, 8 (05) :321-324

[9]

Bhagat S., 2010, CEO ED CEO TURNOVER, DOI DOI 10.2139/SSRN.1670219

[10]

Boussaidi A., 2015, J ASIAN BUSINESS STR, V5, P1, DOI DOI 10.18488/JOURNAL.1006/2015.5.1/1006.1.1.12

← 1 2 3 4 5 6 →