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

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

Authors
Xiangdan Ma1, *, Yongyuan Ma1
1College of Economics and Management, Nanjing University of Aeronautics and Astronautics, Nanjing, China
*Corresponding author. Email: maxgda@nuaa.edu.cn
Corresponding Author
Xiangdan Ma
Available Online 7 May 2024.
DOI
10.2991/978-94-6463-408-2_32How to use a DOI?
Keywords
Female executives; Corporate tax aggressiveness; Media coverage
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.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 9th International Conference on Financial Innovation and Economic Development (ICFIED 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
7 May 2024
ISBN
10.2991/978-94-6463-408-2_32
ISSN
2352-5428
DOI
10.2991/978-94-6463-408-2_32How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Xiangdan Ma
AU  - Yongyuan Ma
PY  - 2024
DA  - 2024/05/07
TI  - Promote or Inhibit? The Role of Female Executives in Tax Aggressiveness
BT  - Proceedings of the 9th International Conference on Financial Innovation and Economic Development (ICFIED 2024)
PB  - Atlantis Press
SP  - 282
EP  - 291
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-408-2_32
DO  - 10.2991/978-94-6463-408-2_32
ID  - Ma2024
ER  -