The effect of board of director composition on corporate tax aggressiveness
By Roman Lanis, Gordon Richardson. 2011
480 citations recorded by the source corpus.
Subfields: Accounting, Economics and Econometrics
View Paper: https://www.semanticscholar.org/paper/2715d60983a2b95be4d92e4a28b3dc9db34c0426
How researchers see this paper
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In Accounting
- Roman Lanis
- Issam Laguir
- Raffaele Staglianò
- Jamal Elbaz
- Gordon Richardson
- Grantley Taylor
- Mervi Niskanen
- Tensie Steijvers
In Economics and Econometrics
- Issam Laguir
- Raffaele Staglianò
- Jamal Elbaz
- Gordon Richardson
- Roman Lanis
- Grantley Taylor
- Mervi Niskanen
- Tensie Steijvers
Citations in the corpus
- Tax aggressiveness in private family firms: An agency perspective (2014, background): “Moreover, previous studies only investigate the direct effect of board monitoring on tax aggressive behaviour (e.g. Lanis & Richardson, 2011; Minnick & Noga, 2010).”
- Is Corporate Social Responsibility Performance Associated with Tax Avoidance? (2014, unknown): “An alternative measure of tax avoidance successfully used in recent accounting and economics research by Graham and Tucker (2006) and Lanis and Richardson (2011) is based on firm tax disputes.”
- Board of Director Gender and Corporate Tax Aggressiveness: An Empirical Analysis (2017, background): “Prior research finds that corporate governance and board characteristics significantly influences tax aggressiveness (e.g., Desai and Dharmapala 2006; Hanlon and Slemrod 2009; Chen et al. 2010; Brown 2011; Lanis and Richardson 2011; Brown and Drake 2014).”
- Does Corporate Social Responsibility Affect Corporate Tax Aggressiveness (2015, background): “The loss in corporate income tax revenue is likely to arouse hostility, cause reputational damage and, in the worst case scenario, result in the cessation of the firm’s business operations (Lanis and Richardson, 2011; Williams, 2007).”
- Outside Directors, Corporate Social Responsibility Performance, and Corporate Tax Aggressiveness: An Empirical Analysis (2016, methodology): “Lanis and Richardson (2013) argue that tax aggressiveness is a significant factor in arousing public concern and is, by implication, a policy that is inconsistent with general societal expectations which compels firms to increase disclosure of their CSR activities.”
- The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis (2013, background): “Recent research by Lanis and Richardson (2011) shows that the composition of a firm’s board of directors influences its level of tax aggressiveness.”
- Corporate social responsibility and tax aggressiveness: An empirical analysis (2012, background): “In terms of tax aggressiveness, Lanis and Richardson (2011) find a positive association between MTOBOD and tax aggressiveness.”