Corporate profitability and effective tax rate: the moderating role of board gender diversity

被引：6

作者：

Alkurdi, Amneh ^{[1
]}

Almarayeh, Taha ^{[2
]}

Bataineh, Hanady ^{[3
]}

Al Amosh, Hamzeh ^{[4
]}

Khatib, Saleh F. A. ^{[5
]}

机构：

[1] Aqaba Univ Technol, Fac Adm & Financial Sci, Accounting Dept, Aqaba, Jordan

[2] Coll Banking & Financial Studies, Muscat, Oman

[3] Al Balqa Appl Univ, Fac Business, Accounting Dept, Salt, Jordan

[4] Minist Educ & Higher Educ, Doha, Qatar

[5] Univ Teknol Malaysia, Fac Management, Johor Baharu, Malaysia

来源：

JOURNAL OF ISLAMIC ACCOUNTING AND BUSINESS RESEARCH | 2024年 / 15卷 / 01期

关键词：

Effective tax rate; Corporate profitability; Board gender diversity; Emerging markets; SOCIAL-RESPONSIBILITY; AVOIDANCE EVIDENCE; FIRM; PERFORMANCE; EARNINGS; AGENCY; DEBT; CEO;

D O I：

10.1108/JIABR-05-2022-0122

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

PurposeThis paper aims to investigate the relationship between corporate profitability (CP) and effective tax rate (ETR) and to examine whether this relationship is moderated by board gender diversity (BGD). Design/methodology/approachThe multivariate regression analysis was conducted to test the relationship between related variables. This study used sample of 70 Jordanian firms listed on the Amman Stock Exchanges for the period 2013 - 2020. FindingsThe results show a negative relationship between CP and ETR. Furthermore, the moderating variable BGD changes the strength and the sign, from a negative to a positive influence, of the relationship between CP and ETR. Originality/valueTo the best of the authors' knowledge, this study is among the first that provides empirical evidence regarding the relationship between CP and ETR in the light of BGD. Further, this study provides new and important insights that are not evident from the previous literature.

引用

页码：153 / 171

页数：19

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