The effect of board of director composition on corporate tax aggressiveness

Publication Type:
Journal Article
Citation:
Journal of Accounting and Public Policy, 2011, 30 (1), pp. 50 - 70
Issue Date:
2011-01-01
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This study considers the effect of board of director composition on corporate tax aggressiveness. Our logit regression results for a choice-based sample of 32 corporations comprising 16 tax-aggressive corporations and 16 non-tax-aggressive corporations show that the inclusion of a higher proportion of outside members on the board of directors reduces the likelihood of tax aggressiveness. The ordinary least squares regression results from our sensitivity analysis of a cross-section of 401 corporations confirm our main results about board of director composition and tax aggressiveness. © 2010 Elsevier Inc.
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