Gender diversity in corporate boardroom and tax avoidance the evidence in hose listed firms
Using data set of 296 publicly listed firms in Ho Chi Minh Stock Exchange from 2010 to 2015, the study analyses the engagement of female board members, also in case of being leader of board and executive manager, on tax avoidance activities, measured by three proxies. The fixed effect regression res...
Lưu vào:
| Tác giả chính: | |
|---|---|
| Đồng tác giả: | |
| Định dạng: | Master's Theses |
| Ngôn ngữ: | English |
| Thông tin xuất bản: |
University of Economics Ho Chi Minh City; VNP (Vietnam – The Netherlands Programme for M.A. in Development Economics)
2018
|
| Chủ đề: | |
| Truy cập trực tuyến: | http://vnp.edu.vn/vi/nghien-cuu/luan-van-tot-nghiep/tom-tat-luan-van/924-gender-diversity-corperate-boardroom-and-tax-avoidance-the-evidence-in-hose-listed-firms.html http://digital.lib.ueh.edu.vn/handle/UEH/58094 |
| Từ khóa: |
Thêm từ khóa bạn đọc
Không có từ khóa, Hãy là người đầu tiên gắn từ khóa cho biểu ghi này!
|
| Tóm tắt: | Using data set of 296 publicly listed firms in Ho Chi Minh Stock Exchange from 2010 to 2015, the study analyses the engagement of female board members, also in case of being leader of board and executive manager, on tax avoidance activities, measured by three proxies. The fixed effect regression results indicate gender diversity in boardroom is negatively associated with tax avoidance measured by effective tax rate but chairwomen are more engaged in tax avoidance measured by book-tax difference. As a result, the presence of women in boardroom of HOSE listed firms is important to shareholders who consider about firms’ transparency or profit. |
|---|