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Article
Publication date: 1 August 2024

Md Shamim Hossain, Md Zahidul Islam, Md. Sobhan Ali, Md. Safiuddin, Chui Ching Ling and Chorng Yuan Fung

This study examines the moderating role of female directors on the relationship between the firms’ characteristics and tax avoidance in an emerging economy.

Abstract

Purpose

This study examines the moderating role of female directors on the relationship between the firms’ characteristics and tax avoidance in an emerging economy.

Design/methodology/approach

This study employs the second-generation unit root test and the generalised method of moments (GMM) techniques. The Kao residual cointegration test corroborates a long-run cointegration among variables.

Findings

Female directors demonstrate mixed and unusual findings. No significant impact of female directors on tax avoidance is found. In addition, the presence of female directors does not show any negative or significant moderating impacts on the relationship between leverage, firm age, board size and tax avoidance. However, having more female directors can negatively and significantly moderate the relationship between more profitable firms, larger firms and tax avoidance. These findings show that the board of directors could use the presence of female directors to maximise their opportunistic behaviour, such as to avoid tax.

Research limitations/implications

Research limitations – The study is limited by considering only 62 listed firms. The scope could be extended to include non-listed firms.

Practical implications

Research implications – There is increasing pressure for female directors on boards from diverse stakeholders, such as the European Commission, national governments, politicians, employer lobby groups, shareholders, and Fortune and Financial Times Stock Exchange (FTSE) rankings. This study provides input to decision-makers putting gender quota laws into practice. Our findings can help policy-makers adopt regulatory reforms to control tax avoidance practices and enhance organisational legitimacy. Policymakers can change their policy to include female directors up to the threshold suggested by the critical mass theory.

Originality/value

This is the first attempt in Bangladesh to explore the role of female directors in the relationship between the firms' characteristics and tax avoidance. The current study has significant ramifications for bringing gender diversity into practice as a component of good corporate governance.

Details

Asia-Pacific Journal of Business Administration, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-4323

Keywords

Article
Publication date: 21 June 2011

Bishawjit Mallick, Khan Rubayet Rahaman and Joachim Vogt

The opportunities and potentials of the coastal zone all over the world have not received much attention, and also the disaster mitigation approaches are seen as a curative…

2319

Abstract

Purpose

The opportunities and potentials of the coastal zone all over the world have not received much attention, and also the disaster mitigation approaches are seen as a curative measure rather than protective, both of which raise questions about sustainable coastal belt planning and development. What is needed is a multidisciplinary approach to tackle the complexity of social systems, and patterns of vulnerability in those systems. The aim of this paper is to attempt to understand those challenges in context of cyclone SIDR 2007 in Bangladesh.

Design/methodology/approach

The combination of spatial and socio‐economic data in this study is based on an empirical analysis. After clustering the geographical boundary, a systematic random sampling technique was applied to identify the respondents for a household survey. A total of 47 percent of the respondents were illiterate and thus required the help of data collectors. In‐depth interviews were conducted with the victims of cyclone Sidr to ascertain their experiences during the event.

Findings

The heterogeneous characteristics of the respondents show that the impact of disasters varies from individual to individual, group to group and community to community. It is evident that an affected community waiting for relief and reconstruction materials attracts “dependency on relief works” which makes them more “vulnerable” to other calamities. In the long run it increases the poverty ratio and pressurizes them to stay in a “vulnerability trap” in any type of calamity. Furthermore, it reveals a socio‐infrastructural vulnerability and also the overall “social vulnerability” concepts by using a combination of socio‐spatial data.

Originality/value

This paper contains valuable information regarding the adaptation strategies to cyclone hazards resorted to by coastal peoples in Bangladesh.

Details

Disaster Prevention and Management: An International Journal, vol. 20 no. 3
Type: Research Article
ISSN: 0965-3562

Keywords

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