Francis, Bill B.; Hasan, Iftekhar; Wu, Qiang; Yan, Meng - Suomen Pankki - 2014
This paper investigates the effect of CFO gender on corporate tax aggressiveness. Focusing on firms that experience a … male-to-female CFO transition, the paper compares those firms’ degree of tax aggressiveness during the pre- and post … book-tax differences to measure tax aggressiveness, we find that female CFOs are associated with less tax aggressiveness as …