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Does Gender Diversity and Experience Moderate the Impact of Tax Aggressiveness on Corporate Social Responsibility: A Study of UAE Listed Companies

Nadia Elouaer / Rida Waheed / Suleman Sarwar / Ghazala Aziz

The purpose of this paper is to explore the moderating role of gender diversity in corporate board and CEO experience in terms of the relationship between tax aggressiveness and corporate social responsibility of UAE-listed companies. By applying correlation and regression analysis on a data set of 55 firms from 2014 to 2020, it is found that board gender diversity does not moderate the relationship between tax aggressiveness and CSR. However, a female CEO positively moderates this relationship. It is also found that CEO experience negatively moderates the relationship between tax aggressiveness and CSR. It is recommended that policymakers improve checks and balances so that male dominance can be reduced to give women opportunities to be involved in decision-making.

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Does Gender Diversity and Experience Moderate the Impact of Tax Aggressiveness on Corporate Social Responsibility: A Study of UAE Listed Companies

Nadia Elouaer / Rida Waheed / Suleman Sarwar / Ghazala Aziz

The purpose of this paper is to explore the moderating role of gender diversity in corporate board and CEO experience in terms of the relationship between tax aggressiveness and corporate social responsibility of UAE-listed companies. By applying correlation and regression analysis on a data set of 55 firms from 2014 to 2020, it is found that board gender diversity does not moderate the relationship between tax aggressiveness and CSR. However, a female CEO positively moderates this relationship. It is also found that CEO experience negatively moderates the relationship between tax aggressiveness and CSR. It is recommended that policymakers improve checks and balances so that male dominance can be reduced to give women opportunities to be involved in decision-making.

Does Gender Diversity and Experience Moderate the Impact of Tax Aggressiveness on Corporate Social Responsibility: A Study of UAE Listed Companies

Nadia Elouaer / Rida Waheed / Suleman Sarwar / Ghazala Aziz

The purpose of this paper is to explore the moderating role of gender diversity in corporate board and CEO experience in terms of the relationship between tax aggressiveness and corporate social responsibility of UAE-listed companies. By applying correlation and regression analysis on a data set of 55 firms from 2014 to 2020, it is found that board gender diversity does not moderate the relationship between tax aggressiveness and CSR. However, a female CEO positively moderates this relationship. It is also found that CEO experience negatively moderates the relationship between tax aggressiveness and CSR. It is recommended that policymakers improve checks and balances so that male dominance can be reduced to give women opportunities to be involved in decision-making.

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Titel:

Does Gender Diversity and Experience Moderate the Impact of Tax Aggressiveness on Corporate Social Responsibility: A Study of UAE Listed Companies

Beteiligte:

Nadia Elouaer (Autor:in) / Rida Waheed (Autor:in) / Suleman Sarwar (Autor:in) / Ghazala Aziz (Autor:in)

Erschienen in:

Sustainability, Vol 14, Iss 21, p 14348 (2022)

Erscheinungsdatum:

2022

ISSN:

DOI:

https://doi.org/10.3390/su142114348

Medientyp:

Aufsatz (Zeitschrift)

Format:

Elektronische Ressource

Sprache:

Unbekannt

Schlagwörter:

corporate social responsibility , gender diversification , experience , UAE , tax aggression , Environmental effects of industries and plants , TD194-195 , Renewable energy sources , TJ807-830 , Environmental sciences , GE1-350

Metadata by DOAJ is licensed under CC BY-SA 1.0

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