Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness

By Bill Francis, Iftekhar Hasan, Qiang Wu, Meng Yan. 2014

241 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/0d53bb71e0dc7bbae0d5a2c6c155c65ee6f57c0c

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Martin Plöckinger
2. Roman Rohatschek
3. Ewald Aschauer
4. M. Hiebl

In Economics and Econometrics

1. M. Hiebl

Citations in the corpus

• The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory (2016, methodology): “Using the same data sample as in their 2015 study, Francis et al. (2014) investigate the tax aggressiveness of female and male CFOs and fi nd that the latter engage signi fi cantly more often in tax sheltering activities than their female counterparts.”