盈利能力指数
证券交易所
性别多样性
多样性(政治)
样品(材料)
适度
会计
业务
计量经济学
经济
心理学
公司治理
社会心理学
政治学
管理
化学
财务
色谱法
法学
作者
Amneh Alkurdi,Taha Almarayeh,Hanady Bataineh,Hamzeh Al Amosh,Saleh F. A. Khatib
出处
期刊:Journal of Islamic Accounting and Business Research
日期:2023-04-11
卷期号:15 (1): 153-171
标识
DOI:10.1108/jiabr-05-2022-0122
摘要
Purpose This paper aims to investigate the relationship between corporate profitability (CP) and effective tax rate (ETR) and to examine whether this relationship is moderated by board gender diversity (BGD). Design/methodology/approach The multivariate regression analysis was conducted to test the relationship between related variables. This study used sample of 70 Jordanian firms listed on the Amman Stock Exchanges for the period 2013 – 2020. Findings The results show a negative relationship between CP and ETR. Furthermore, the moderating variable BGD changes the strength and the sign, from a negative to a positive influence, of the relationship between CP and ETR. Originality/value To the best of the authors' knowledge, this study is among the first that provides empirical evidence regarding the relationship between CP and ETR in the light of BGD. Further, this study provides new and important insights that are not evident from the previous literature.
科研通智能强力驱动
Strongly Powered by AbleSci AI