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Promote or Inhibit? The Role of Female Executives in Tax Aggressiveness

In: Proceedings of the 9th International Conference on Financial Innovation and Economic Development (ICFIED 2024)

Author

Listed:
  • Xiangdan Ma

    (Nanjing University of Aeronautics and Astronautics, College of Economics and Management)

  • Yongyuan Ma

    (Nanjing University of Aeronautics and Astronautics, College of Economics and Management)

Abstract

Against the background of the macro-environment of China’s increasingly perfect tax administration system reform, this paper tries to explore the influence mechanism of female executives on corporate tax aggressive behavior based on the current situation that the proportion of female executives in China has been increasing year by year. Moreover, this study introduces media coverage to explore the moderating effect between the female executives and tax aggressive behavior. This paper takes the A-share listed enterprises in Shanghai and Shenzhen of China between 2013 and 2020 as samples for empirical tests. The results of the study find that the female executives can significantly reduce corporate tax aggressiveness. And media coverage enhances the inhibitory effect of female executives on corporate tax aggressiveness. The results enrich the research on the influence factors of corporate tax aggressiveness from the perspective of gender of executives, and provide new thoughts on the rational use of media traffic for corporations.

Suggested Citation

  • Xiangdan Ma & Yongyuan Ma, 2024. "Promote or Inhibit? The Role of Female Executives in Tax Aggressiveness," Advances in Economics, Business and Management Research, in: Khaled Elbagory & Zefu Wu & Hamdan Amer Ali Al-Jaifi & Shafie Mohamed Zabri (ed.), Proceedings of the 9th International Conference on Financial Innovation and Economic Development (ICFIED 2024), pages 282-291, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-408-2_32
    DOI: 10.2991/978-94-6463-408-2_32
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