Diversit en genre dans le Conseil daAdministration et optimisation fiscale : validation dans le contexte tunisien

Diversit en genre dans le Conseil daAdministration et optimisation fiscale : validation dans le contexte tunisien

Article ID

94OKF

, ,

Diversit en genre dans le Conseil daAdministration et optimisation fiscale : validation dans le contexte tunisien

Dr.Khaoula Aliani

Dr.Imen MaHAMID

Dr. Mohamed Ali ZARAI

DOI

Access OJS

Abstract

This article aims to study the effect of sex and gender diversity in board of directors on tax optimization of the Tunisian companies. So, we conducted our study on a survey of 32 companies listed in the Tunisian Stock Exchange Market from 2000 to 2007. The existing literature supports the idea of the differential effect of gender on the attitude of taxation. Our results suggest the existence of significant relationships between tax optimization and the attributes of board of directors. Diversity and female perception of the directors have a negative effect on tax optimization.

Diversit en genre dans le Conseil daAdministration et optimisation fiscale : validation dans le contexte tunisien

This article aims to study the effect of sex and gender diversity in board of directors on tax optimization of the Tunisian companies. So, we conducted our study on a survey of 32 companies listed in the Tunisian Stock Exchange Market from 2000 to 2007. The existing literature supports the idea of the differential effect of gender on the attitude of taxation. Our results suggest the existence of significant relationships between tax optimization and the attributes of board of directors. Diversity and female perception of the directors have a negative effect on tax optimization.

Authors

Dr.Khaoula Aliani

Dr.Imen MaHAMID

Dr. Mohamed Ali ZARAI

Figure

No Figures found in article.

References

How to Cite

Dr. Imen MaHAMID. 1970. “. Global Journal of Management and Business Research – B: Economic & Commerce GJMBR-B Volume 11 (GJMBR Volume 11 Issue B8): .

More Citation Formats

Select Citation Style:

Download Citation

Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

GJMBR Volume 11 Issue B8
Pg. 41- 49

Explore Journals Explore Volume Read This Issue

Classification

Not Found

Submission Received May 20, 2011
Accepted June 19, 2011
Published July 4, 2011

Keywords

Not Found

Article Matrices

Total Score: 118

Country: Tunisia

Subject: Global Journal of Management and Business Research - B: Economic & Commerce

Authors: Dr.Khaoula Aliani, Dr.Imen MaHAMID, Dr. Mohamed Ali ZARAI (PhD/Dr. count: 3)

View Count (all-time): 105

Total Views (Real + Logic): 20645

Total Downloads (simulated): 10984

Publish Date: 1970 01, Thu

Monthly Totals (Real + Logic):

Month 1: 67 views
Month 2: 54 views
Month 3: 56 views
Month 4: 41 views
Month 5: 25 views
Month 6: 35 views
Month 7: 41 views
Month 8: 45 views
Month 9: 25 views
Month 10: 46 views
Month 11: 22 views
Month 12: 16 views
Month 13: 33 views
Month 14: 23 views
Month 15: 15 views
Month 16: 30 views
Month 17: 35 views
Month 18: 35 views
Month 19: 20 views
Month 20: 29 views
Month 21: 41 views
Month 22: 23 views
Month 23: 29 views
Month 24: 39 views
Month 25: 24 views
Month 26: 32 views
Month 27: 17 views
Month 28: 13 views
Month 29: 32 views
Month 30: 43 views
Month 31: 31 views
Month 32: 33 views
Month 33: 42 views
Month 34: 28 views
Month 35: 36 views
Month 36: 29 views
Month 37: 36 views
Month 38: 37 views
Month 39: 33 views
Month 40: 20 views
Month 41: 40 views
Month 42: 31 views
Month 43: 20 views
Month 44: 21 views
Month 45: 40 views
Month 46: 26 views
Month 47: 27 views
Month 48: 33 views
Month 49: 41 views
Month 50: 27 views
Month 51: 31 views
Month 52: 23 views
Month 53: 26 views
Month 54: 29 views
Month 55: 21 views
Month 56: 24 views
Month 57: 43 views
Month 58: 23 views
Month 59: 50 views
Month 60: 37 views
Month 61: 35 views
Month 62: 34 views
Month 63: 42 views
Month 64: 20 views
Month 65: 31 views
Month 66: 15 views
Month 67: 30 views
Month 68: 17 views
Month 69: 26 views
Month 70: 38 views
Month 71: 41 views
Month 72: 28 views
Month 73: 33 views
Month 74: 32 views
Month 75: 22 views
Month 76: 48 views
Month 77: 21 views
Month 78: 21 views
Month 79: 43 views
Month 80: 16 views
Month 81: 30 views
Month 82: 35 views
Month 83: 32 views
Month 84: 36 views
Month 85: 39 views
Month 86: 48 views
Month 87: 23 views
Month 88: 40 views
Month 89: 39 views
Month 90: 39 views
Month 91: 11 views
Month 92: 36 views
Month 93: 24 views
Month 94: 29 views
Month 95: 24 views
Month 96: 16 views
Month 97: 32 views
Month 98: 23 views
Month 99: 29 views
Month 100: 15 views
Month 101: 26 views
Month 102: 10 views
Month 103: 41 views
Month 104: 30 views
Month 105: 31 views
Month 106: 22 views
Month 107: 21 views
Month 108: 42 views
Month 109: 22 views
Month 110: 21 views
Month 111: 49 views
Month 112: 17 views
Month 113: 29 views
Month 114: 18 views
Month 115: 24 views
Month 116: 22 views
Month 117: 41 views
Month 118: 39 views
Month 119: 29 views
Month 120: 28 views
Month 121: 26 views
Month 122: 27 views
Month 123: 27 views
Month 124: 30 views
Month 125: 11 views
Month 126: 35 views
Month 127: 18 views
Month 128: 28 views
Month 129: 30 views
Month 130: 40 views
Month 131: 49 views
Month 132: 34 views
Month 133: 27 views
Month 134: 15 views
Month 135: 43 views
Month 136: 31 views
Month 137: 17 views
Month 138: 44 views
Month 139: 37 views
Month 140: 24 views
Month 141: 39 views
Month 142: 37 views
Month 143: 24 views
Month 144: 19 views
Month 145: 28 views
Month 146: 27 views
Month 147: 37 views
Month 148: 34 views
Month 149: 38 views
Month 150: 39 views
Month 151: 30 views
Month 152: 29 views
Month 153: 31 views
Month 154: 36 views
Month 155: 30 views
Month 156: 46 views
Month 157: 43 views
Month 158: 38 views
Month 159: 35 views
Month 160: 34 views
Month 161: 29 views
Month 162: 19 views
Month 163: 27 views
Month 164: 42 views
Month 165: 20 views
Month 166: 30 views
Month 167: 43 views
Month 168: 47 views
Month 169: 38 views
Month 170: 40 views
Month 171: 38 views
Month 172: 38 views
Month 173: 32 views
Month 174: 23 views
Month 175: 37 views
Month 176: 25 views
Month 177: 34 views
Month 178: 28 views
Month 179: 24 views
Month 180: 34 views
Month 181: 30 views
Month 182: 33 views
Month 183: 23 views
Month 184: 38 views
Month 185: 31 views
Month 186: 24 views
Month 187: 30 views
Month 188: 37 views
Month 189: 37 views
Month 190: 24 views
Month 191: 27 views
Month 192: 36 views
Month 193: 29 views
Month 194: 33 views
Month 195: 36 views
Month 196: 25 views
Month 197: 37 views
Month 198: 29 views
Month 199: 41 views
Month 200: 41 views
Month 201: 23 views
Month 202: 25 views
Month 203: 21 views
Month 204: 38 views
Month 205: 41 views
Month 206: 49 views
Month 207: 45 views
Month 208: 45 views
Month 209: 22 views
Month 210: 28 views
Month 211: 28 views
Month 212: 27 views
Month 213: 42 views
Month 214: 25 views
Month 215: 32 views
Month 216: 18 views
Month 217: 33 views
Month 218: 42 views
Month 219: 41 views
Month 220: 34 views
Month 221: 19 views
Month 222: 22 views
Month 223: 39 views
Month 224: 44 views
Month 225: 37 views
Month 226: 37 views
Month 227: 22 views
Month 228: 38 views
Month 229: 36 views
Month 230: 23 views
Month 231: 35 views
Month 232: 35 views
Month 233: 27 views
Month 234: 19 views
Month 235: 32 views
Month 236: 38 views
Month 237: 41 views
Month 238: 39 views
Month 239: 37 views
Month 240: 24 views
Month 241: 12 views
Month 242: 43 views
Month 243: 29 views
Month 244: 23 views
Month 245: 31 views
Month 246: 36 views
Month 247: 30 views
Month 248: 38 views
Month 249: 40 views
Month 250: 27 views
Month 251: 36 views
Month 252: 42 views
Month 253: 24 views
Month 254: 34 views
Month 255: 26 views
Month 256: 31 views
Month 257: 43 views
Month 258: 25 views
Month 259: 28 views
Month 260: 50 views
Month 261: 28 views
Month 262: 39 views
Month 263: 41 views
Month 264: 34 views
Month 265: 25 views
Month 266: 40 views
Month 267: 26 views
Month 268: 33 views
Month 269: 26 views
Month 270: 32 views
Month 271: 29 views
Month 272: 18 views
Month 273: 35 views
Month 274: 40 views
Month 275: 20 views
Month 276: 24 views
Month 277: 33 views
Month 278: 15 views
Month 279: 37 views
Month 280: 42 views
Month 281: 40 views
Month 282: 18 views
Month 283: 34 views
Month 284: 27 views
Month 285: 16 views
Month 286: 45 views
Month 287: 38 views
Month 288: 42 views
Month 289: 23 views
Month 290: 41 views
Month 291: 38 views
Month 292: 21 views
Month 293: 40 views
Month 294: 36 views
Month 295: 31 views
Month 296: 46 views
Month 297: 21 views
Month 298: 40 views
Month 299: 30 views
Month 300: 37 views
Month 301: 24 views
Month 302: 28 views
Month 303: 23 views
Month 304: 31 views
Month 305: 36 views
Month 306: 32 views
Month 307: 27 views
Month 308: 34 views
Month 309: 27 views
Month 310: 25 views
Month 311: 28 views
Month 312: 28 views
Month 313: 23 views
Month 314: 42 views
Month 315: 19 views
Month 316: 35 views
Month 317: 39 views
Month 318: 42 views
Month 319: 23 views
Month 320: 23 views
Month 321: 29 views
Month 322: 11 views
Month 323: 22 views
Month 324: 28 views
Month 325: 29 views
Month 326: 23 views
Month 327: 24 views
Month 328: 39 views
Month 329: 26 views
Month 330: 21 views
Month 331: 16 views
Month 332: 22 views
Month 333: 35 views
Month 334: 28 views
Month 335: 38 views
Month 336: 26 views
Month 337: 42 views
Month 338: 32 views
Month 339: 32 views
Month 340: 30 views
Month 341: 18 views
Month 342: 11 views
Month 343: 23 views
Month 344: 37 views
Month 345: 24 views
Month 346: 19 views
Month 347: 43 views
Month 348: 20 views
Month 349: 18 views
Month 350: 41 views
Month 351: 20 views
Month 352: 32 views
Month 353: 43 views
Month 354: 29 views
Month 355: 10 views
Month 356: 32 views
Month 357: 27 views
Month 358: 16 views
Month 359: 25 views
Month 360: 18 views
Month 361: 24 views
Month 362: 27 views
Month 363: 11 views
Month 364: 16 views
Month 365: 19 views
Month 366: 34 views
Month 367: 35 views
Month 368: 26 views
Month 369: 29 views
Month 370: 25 views
Month 371: 27 views
Month 372: 43 views
Month 373: 19 views
Month 374: 42 views
Month 375: 15 views
Month 376: 28 views
Month 377: 26 views
Month 378: 35 views
Month 379: 30 views
Month 380: 33 views
Month 381: 41 views
Month 382: 15 views
Month 383: 35 views
Month 384: 22 views
Month 385: 31 views
Month 386: 43 views
Month 387: 34 views
Month 388: 20 views
Month 389: 27 views
Month 390: 23 views
Month 391: 24 views
Month 392: 32 views
Month 393: 19 views
Month 394: 32 views
Month 395: 33 views
Month 396: 42 views
Month 397: 36 views
Month 398: 22 views
Month 399: 26 views
Month 400: 43 views
Month 401: 16 views
Month 402: 31 views
Month 403: 34 views
Month 404: 26 views
Month 405: 21 views
Month 406: 35 views
Month 407: 45 views
Month 408: 33 views
Month 409: 20 views
Month 410: 18 views
Month 411: 25 views
Month 412: 23 views
Month 413: 30 views
Month 414: 41 views
Month 415: 36 views
Month 416: 12 views
Month 417: 34 views
Month 418: 24 views
Month 419: 34 views
Month 420: 21 views
Month 421: 25 views
Month 422: 20 views
Month 423: 34 views
Month 424: 22 views
Month 425: 15 views
Month 426: 31 views
Month 427: 39 views
Month 428: 32 views
Month 429: 21 views
Month 430: 20 views
Month 431: 21 views
Month 432: 34 views
Month 433: 27 views
Month 434: 24 views
Month 435: 40 views
Month 436: 25 views
Month 437: 21 views
Month 438: 30 views
Month 439: 26 views
Month 440: 32 views
Month 441: 42 views
Month 442: 23 views
Month 443: 33 views
Month 444: 24 views
Month 445: 28 views
Month 446: 24 views
Month 447: 12 views
Month 448: 27 views
Month 449: 34 views
Month 450: 37 views
Month 451: 32 views
Month 452: 32 views
Month 453: 26 views
Month 454: 21 views
Month 455: 39 views
Month 456: 32 views
Month 457: 28 views
Month 458: 12 views
Month 459: 16 views
Month 460: 16 views
Month 461: 12 views
Month 462: 27 views
Month 463: 39 views
Month 464: 22 views
Month 465: 20 views
Month 466: 29 views
Month 467: 42 views
Month 468: 41 views
Month 469: 39 views
Month 470: 37 views
Month 471: 21 views
Month 472: 40 views
Month 473: 29 views
Month 474: 40 views
Month 475: 39 views
Month 476: 20 views
Month 477: 27 views
Month 478: 22 views
Month 479: 29 views
Month 480: 44 views
Month 481: 46 views
Month 482: 29 views
Month 483: 41 views
Month 484: 32 views
Month 485: 35 views
Month 486: 17 views
Month 487: 17 views
Month 488: 39 views
Month 489: 41 views
Month 490: 43 views
Month 491: 31 views
Month 492: 19 views
Month 493: 17 views
Month 494: 31 views
Month 495: 34 views
Month 496: 27 views
Month 497: 33 views
Month 498: 28 views
Month 499: 37 views
Month 500: 22 views
Month 501: 36 views
Month 502: 21 views
Month 503: 47 views
Month 504: 33 views
Month 505: 40 views
Month 506: 35 views
Month 507: 33 views
Month 508: 38 views
Month 509: 22 views
Month 510: 17 views
Month 511: 37 views
Month 512: 30 views
Month 513: 16 views
Month 514: 29 views
Month 515: 22 views
Month 516: 18 views
Month 517: 40 views
Month 518: 19 views
Month 519: 39 views
Month 520: 40 views
Month 521: 36 views
Month 522: 39 views
Month 523: 24 views
Month 524: 36 views
Month 525: 27 views
Month 526: 42 views
Month 527: 26 views
Month 528: 18 views
Month 529: 37 views
Month 530: 39 views
Month 531: 36 views
Month 532: 36 views
Month 533: 17 views
Month 534: 18 views
Month 535: 30 views
Month 536: 35 views
Month 537: 23 views
Month 538: 38 views
Month 539: 35 views
Month 540: 45 views
Month 541: 45 views
Month 542: 16 views
Month 543: 38 views
Month 544: 38 views
Month 545: 42 views
Month 546: 22 views
Month 547: 46 views
Month 548: 16 views
Month 549: 26 views
Month 550: 13 views
Month 551: 38 views
Month 552: 34 views
Month 553: 17 views
Month 554: 41 views
Month 555: 22 views
Month 556: 12 views
Month 557: 25 views
Month 558: 22 views
Month 559: 28 views
Month 560: 28 views
Month 561: 39 views
Month 562: 45 views
Month 563: 26 views
Month 564: 42 views
Month 565: 42 views
Month 566: 32 views
Month 567: 35 views
Month 568: 24 views
Month 569: 19 views
Month 570: 31 views
Month 571: 29 views
Month 572: 19 views
Month 573: 22 views
Month 574: 17 views
Month 575: 44 views
Month 576: 37 views
Month 577: 26 views
Month 578: 22 views
Month 579: 36 views
Month 580: 30 views
Month 581: 31 views
Month 582: 18 views
Month 583: 36 views
Month 584: 24 views
Month 585: 35 views
Month 586: 18 views
Month 587: 37 views
Month 588: 42 views
Month 589: 20 views
Month 590: 20 views
Month 591: 20 views
Month 592: 23 views
Month 593: 20 views
Month 594: 27 views
Month 595: 39 views
Month 596: 23 views
Month 597: 14 views
Month 598: 50 views
Month 599: 33 views
Month 600: 17 views
Month 601: 26 views
Month 602: 31 views
Month 603: 33 views
Month 604: 22 views
Month 605: 25 views
Month 606: 22 views
Month 607: 11 views
Month 608: 26 views
Month 609: 21 views
Month 610: 43 views
Month 611: 19 views
Month 612: 20 views
Month 613: 33 views
Month 614: 31 views
Month 615: 25 views
Month 616: 23 views
Month 617: 29 views
Month 618: 29 views
Month 619: 27 views
Month 620: 27 views
Month 621: 24 views
Month 622: 28 views
Month 623: 41 views
Month 624: 18 views
Month 625: 32 views
Month 626: 24 views
Month 627: 27 views
Month 628: 45 views
Month 629: 28 views
Month 630: 19 views
Month 631: 27 views
Month 632: 25 views
Month 633: 14 views
Month 634: 37 views
Month 635: 39 views
Month 636: 33 views
Month 637: 48 views
Month 638: 27 views
Month 639: 36 views
Month 640: 36 views
Month 641: 37 views
Month 642: 41 views
Month 643: 21 views
Month 644: 27 views
Month 645: 38 views
Month 646: 23 views
Month 647: 19 views
Month 648: 16 views
Month 649: 34 views
Month 650: 36 views
Month 651: 26 views
Month 652: 37 views
Month 653: 35 views
Month 654: 27 views
Month 655: 20 views
Month 656: 37 views
Month 657: 21 views
Month 658: 33 views
Month 659: 40 views
Month 660: 28 views
Month 661: 22 views
Month 662: 16 views
Month 663: 37 views
Month 664: 25 views
Month 665: 28 views
Month 666: 25 views
Month 667: 34 views
Month 668: 34 views
Month 669: 22 views
Month 670: 32 views
Month 671: 18 views
Month 672: 32 views
Month 673: 36 views
Month 674: 44 views
Month 675: 34 views
Month 676: 25 views
Month 677: 24 views
Month 678: 36 views
Month 679: 29 views
Month 680: 34 views
Month 681: 41 views
Month 682: 46 views
Month 683: 51 views

Total Views: 20645

Total Downloads: 10984

2026 Trends

Research Identity (RIN)

Our website is actively being updated, and changes may occur frequently. Please clear your browser cache if needed. For feedback or error reporting, please email [email protected]