The nexus of tax avoidance and firms characteristics – does board gender diversity have a role? Evidence from an emerging economy
Md Shamim Hossain,
Md Zahidul Islam,
Md. Sobhan Ali
et al.
Abstract:PurposeThis study examines the moderating role of female directors on the relationship between the firms’ characteristics and tax avoidance in an emerging economy.Design/methodology/approachThis study employs the second-generation unit root test and the generalised method of moments (GMM) techniques. The Kao residual cointegration test corroborates a long-run cointegration among variables.FindingsFemale directors demonstrate mixed and unusual findings. No significant impact of female directors on tax avoidance… Show more
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