马来西亚首席执行官的权力与避税：董事会性别多样性的调节作用

IF 0.7 Q4 BUSINESS, FINANCE

Asian Academy of Management Journal of Accounting and Finance Pub Date : 2024-06-07 DOI:10.21315/aamjaf2024.20.1.3

Hooy Guat-Khim, Phua Lian-Kee

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引用次数: 0

摘要

本研究探讨了首席执行官（CEO）权力与避税之间的关系，以及董事会性别多样性对这种关系的调节作用。基于 2009 年至 2019 年在马来西亚证券交易所主板市场上市的公司，研究发现首席执行官权力与避税呈正相关。这表明，拥有更多权力维度的首席执行官更有能力减少公司的税务负担。进一步的测试表明，这种正相关关系因董事会的性别多样性而得到加强。这意味着首席执行官的避税能力会随着董事会中女性董事比例的增加而提高。

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CEO Power and Tax Avoidance in Malaysia: The Moderating Effect of Board Gender Diversity

This study examines the relationship between chief executive officer (CEO) power and tax avoidance and the moderating effects of board gender diversity on this relationship. Based on companies listed on the Main Market of Bursa Malaysia from 2009 to 2019, it is found that CEO power is positively associated with tax avoidance. This suggests that CEOs with more dimensions of power are more competent in reducing the firm’s tax burden. Further tests show that this positive relationship is strengthened by board gender diversity. This implies that CEO competence in tax avoidance increases as the proportion of female directors on the board increases.

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来源期刊

Asian Academy of Management Journal of Accounting and Finance BUSINESS, FINANCE-

CiteScore

1.50

自引率

0.00%

发文量

审稿时长

20 weeks

期刊介绍： To provide a forum for the exchange of ideas and dissemination of empirical findings and analytical research in the specialized areas of accounting and finance with special emphasis on scholarly works with policy implications for countries in the Asia Pacific. The following are some of the topical subject areas relevant to the journal (but are not limited to): Accounting • Financial reporting and accounting standards • Auditing issues • Value based accounting and its relevance • Theory of accounting firm • Environmental auditing • Corporate governance issues • Public sector accounting Finance • Valuation of financial assets • International capital flows • Ownership and agency theory • Stock market behavior • Investment and portfolio management • Islamic banking and finance • Microstructures of financial markets