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

Dr.Imen MaHAMID; Dr. Mohamed Ali ZARAI

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

Dr. Imen MaHAMID * §

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Dr. Mohamed Ali ZARAI §

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alianikhaoula §

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§ Institut Suprieur de Gestion de Tunis

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

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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.

References

20 Cites in Article

Reference Format

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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

How to Cite This Article

Dr.Imen MaHAMID, Dr. Mohamed Ali ZARAI, alianikhaoula. . "Diversit en genre dans le Conseil daAdministration et optimisation fiscale : validation dans le contexte tunisien". Global Journal of Management and Business Research - B: Economic & Commerce GJMBR-B Volume 11 (GJMBR Volume 11 Issue B8).

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GJMBR Volume 11 Issue B8

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Keywords

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Classification

GJMBR-B Classification JEL Code: H21

Submission ReceivedMay 20, 2011
Peer Review Double Blind
Handling Editor
Accepted June 19, 2011
Published July 4, 2011

Version of record

v1.2

Language

French

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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): 291

Total Views (Real + Logic): 3969

Total Downloads (simulated): 253

Publish Date: 2011 07, Mon

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Total Views: 4K

Total Downloads: 253

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