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- W3212507612 endingPage "101679" @default.
- W3212507612 startingPage "101679" @default.
- W3212507612 abstract "Using data of Chinese listed companies from 2009 to 2016, this study documents that companies with female CFOs avoid tax more aggressively than those with male CFOs. Further analysis indicates that the positive relationship between female CFOs and tax aggressiveness is weaker in regions with a better legal environment or firms with older CFOs. In addition, CFO pay, female CEO, non-state ownership and poor firm performance strengthen the gender-aggressiveness association. Overall, our empirical analysis suggests that female CFOs, as rational economic agents, make tax decisions based on a trade-off between the cost and benefits associated with tax avoidance activities." @default.
- W3212507612 created "2021-11-22" @default.
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- W3212507612 date "2022-02-01" @default.
- W3212507612 modified "2023-09-27" @default.
- W3212507612 title "CFO gender and tax aggressiveness: Evidence from China" @default.
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- W3212507612 doi "https://doi.org/10.1016/j.pacfin.2021.101679" @default.
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