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Board gender diversity and corporate tax avoidance in Europe : the role of ESG
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Resumo(s)
O objetivo desta investigação é estudar a relação entre tax avoidance e board gender diversity, bem como o impacto causado pelo ESG score e os seus fatores subjacentes nesta relação, no âmbito dos países europeus. Consideramos que o board gender diversity determina negativamente o nível de tax avoidance. O nosso estudo fornece fortes provas do papel mediador do ESG score na relação acima mencionada. Este efeito é sobretudo captado pelos fatores sociais e ambientais, o que intensifica o impacto causado pelo board gender diversity. O nosso estudo fornece contribuições para a literatura sobre tax avoidance e board gender diversity, dando novas perspetivas a esta relação, ao acrescentar um tópico que não é suficientemente explorado neste campo, o ESG score.
This study focuses on the relationship between tax avoidance and board gender diversity. Additionally, it is analysed whether ESG performance shapes such relationship. The time period goes from 2010 to 2019 and cover 861 companies headquartered in 18 European countries. We find that board gender diversity is negatively associated with the company’s level of corporate tax avoidance. We also find that companies’ ESG performance mediates the relationship mentioned above, although more prevalent for the social and environmental pillars of the ESG score. Better performance in these pillars intensifies the impact caused by board gender diversity on tax avoidance. Our findings contribute to existing literature, by providing a new understanding of how gender shapes companies appetite for tax avoidance behaviour.
This study focuses on the relationship between tax avoidance and board gender diversity. Additionally, it is analysed whether ESG performance shapes such relationship. The time period goes from 2010 to 2019 and cover 861 companies headquartered in 18 European countries. We find that board gender diversity is negatively associated with the company’s level of corporate tax avoidance. We also find that companies’ ESG performance mediates the relationship mentioned above, although more prevalent for the social and environmental pillars of the ESG score. Better performance in these pillars intensifies the impact caused by board gender diversity on tax avoidance. Our findings contribute to existing literature, by providing a new understanding of how gender shapes companies appetite for tax avoidance behaviour.
Descrição
Mestrado Bolonha em Contabilidade, Fiscalidade e Finanças Empresariais
Palavras-chave
Board Gender Diversity Corporate Governance Tax Avoidance ESG Score
Contexto Educativo
Citação
Clemente, Carolina Portela (2021). "Board gender diversity and corporate tax avoidance in Europe : the role of ESG". Dissertação de Mestrado, Universidade de Lisboa. Instituto Superior de Economia e Gestão.
Editora
Instituto Superior de Economia e Gestão