Gender, Political Connection, and Tax Avoidance in China

Autor:	Ming-Lei Chang, Hui-Shan Chang, Chan-Chuan Ting, Der-Fen Huang
Rok vydání:	2019
Předmět:	ComputingMilieux_GENERAL Politics ComputingMilieux_THECOMPUTINGPROFESSION Risk aversion ComputingMilieux_LEGALASPECTSOFCOMPUTING Demographic economics Tax avoidance Psychology China health care economics and organizations Feminism
Zdroj:	Theoretical Economics Letters. :2839-2863
ISSN:	2162-2086 2162-2078
DOI:	10.4236/tel.2019.98178
Popis:	This paper investigates whether female chief executive officers (CEOs) perform different level of tax avoidance behavior compared with male CEOs in China. We further examine whether female CEOs with political background/connection can transform the relation between gender and tax avoidance behavior. Using the total book-tax differences and permanent book-tax differences to measure the level of tax avoidance behavior following prior studies, we find that Chinese female CEOs perform the same level of tax avoidance behavior relative to their male counterparts. In addition, we find significant evidence that female CEOs with political background tend to conduct more tax avoidance activities relative to those female CEOs without political relation. These results are in contrast to a traditional western viewpoint that female managers have a higher risk aversion attitude.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::a14a3ff9aa76140406465a6270b768f8 https://doi.org/10.4236/tel.2019.98178 Zobrazit plný text záznamu