{"id":"https://openalex.org/W4309089728","doi":"https://doi.org/10.3390/su142114348","title":"Does Gender Diversity and Experience Moderate the Impact of Tax Aggressiveness on Corporate Social Responsibility: A Study of UAE Listed Companies","display_name":"Does Gender Diversity and Experience Moderate the Impact of Tax Aggressiveness on Corporate Social Responsibility: A Study of UAE Listed Companies","publication_year":2022,"publication_date":"2022-11-02","ids":{"openalex":"https://openalex.org/W4309089728","doi":"https://doi.org/10.3390/su142114348"},"language":"en","primary_location":{"id":"doi:10.3390/su142114348","doi":"https://doi.org/10.3390/su142114348","is_oa":true,"landing_page_url":"https://doi.org/10.3390/su142114348","pdf_url":"https://www.mdpi.com/2071-1050/14/21/14348/pdf?version=1667392122","source":{"id":"https://openalex.org/S10134376","display_name":"Sustainability","issn_l":"2071-1050","issn":["2071-1050"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sustainability","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://www.mdpi.com/2071-1050/14/21/14348/pdf?version=1667392122","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5039830187","display_name":"Nadia Elouaer","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210099699","display_name":"University of Jeddah","ror":"https://ror.org/015ya8798","country_code":"SA","type":"education","lineage":["https://openalex.org/I4210099699"]},{"id":"https://openalex.org/I874609350","display_name":"Universit\u00e9 Jean Moulin Lyon III","ror":"https://ror.org/05b5c0584","country_code":"FR","type":"education","lineage":["https://openalex.org/I203339264","https://openalex.org/I874609350"]}],"countries":["FR","SA"],"is_corresponding":false,"raw_author_name":"Nadia Elouaer","raw_affiliation_strings":["Centre de Recherche en Finances et Fiscalit\u00e9 (CERFF), University Jean Moulin Lyon 3, 69008 Lyon, France","Department of Accounting, College of Business, University of Jeddah, Jeddah 23445, Saudi Arabia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Centre de Recherche en Finances et Fiscalit\u00e9 (CERFF), University Jean Moulin Lyon 3, 69008 Lyon, France","institution_ids":["https://openalex.org/I874609350"]},{"raw_affiliation_string":"Department of Accounting, College of Business, University of Jeddah, Jeddah 23445, Saudi Arabia","institution_ids":["https://openalex.org/I4210099699"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5089353011","display_name":"Rida Waheed","orcid":"https://orcid.org/0000-0002-9877-0833","observed_orcids":["https://orcid.org/0000-0002-9877-0833"]},"institutions":[{"id":"https://openalex.org/I4210099699","display_name":"University of Jeddah","ror":"https://ror.org/015ya8798","country_code":"SA","type":"education","lineage":["https://openalex.org/I4210099699"]}],"countries":["SA"],"is_corresponding":true,"raw_author_name":"Rida Waheed","raw_affiliation_strings":["Department of Finance and Economics, College of Business, University of Jeddah, Jeddah 23445, Saudi Arabia"],"raw_orcid":"https://orcid.org/0000-0002-9877-0833","affiliations":[{"raw_affiliation_string":"Department of Finance and Economics, College of Business, University of Jeddah, Jeddah 23445, Saudi Arabia","institution_ids":["https://openalex.org/I4210099699"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5055210276","display_name":"Suleman Sarwar","orcid":"https://orcid.org/0000-0002-4791-0293","observed_orcids":["https://orcid.org/0000-0002-4791-0293"]},"institutions":[{"id":"https://openalex.org/I4210099699","display_name":"University of Jeddah","ror":"https://ror.org/015ya8798","country_code":"SA","type":"education","lineage":["https://openalex.org/I4210099699"]}],"countries":["SA"],"is_corresponding":false,"raw_author_name":"Suleman Sarwar","raw_affiliation_strings":["Department of Finance and Economics, College of Business, University of Jeddah, Jeddah 23445, Saudi Arabia"],"raw_orcid":"https://orcid.org/0000-0002-4791-0293","affiliations":[{"raw_affiliation_string":"Department of Finance and Economics, College of Business, University of Jeddah, Jeddah 23445, Saudi Arabia","institution_ids":["https://openalex.org/I4210099699"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5026491129","display_name":"Ghazala Aziz","orcid":"https://orcid.org/0000-0002-6810-7029","observed_orcids":["https://orcid.org/0000-0002-6810-7029"]},"institutions":[{"id":"https://openalex.org/I120238654","display_name":"Saudi Electronic University","ror":"https://ror.org/05ndh7v49","country_code":"SA","type":"education","lineage":["https://openalex.org/I120238654"]}],"countries":["SA"],"is_corresponding":false,"raw_author_name":"Ghazala Aziz","raw_affiliation_strings":["Department of Business Administration, College of Administrative and Financial Sciences, Saudi Electronic University, Jeddah 23442, Saudi Arabia"],"raw_orcid":"https://orcid.org/0000-0002-6810-7029","affiliations":[{"raw_affiliation_string":"Department of Business Administration, College of Administrative and Financial Sciences, Saudi Electronic University, Jeddah 23442, Saudi Arabia","institution_ids":["https://openalex.org/I120238654"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5089353011"],"corresponding_institution_ids":["https://openalex.org/I4210099699"],"apc_list":{"value":2000,"currency":"CHF","value_usd":2094},"apc_paid":{"value":2000,"currency":"CHF","value_usd":2094},"fwci":3.151,"has_fulltext":true,"cited_by_count":13,"citation_normalized_percentile":{"value":0.91862845,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":97},"biblio":{"volume":"14","issue":"21","first_page":"14348","last_page":"14348"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9229000210762024,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9229000210762024,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11047","display_name":"Gender Diversity and Inequality","score":0.03290000185370445,"subfield":{"id":"https://openalex.org/subfields/3318","display_name":"Gender Studies"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.017899999395012856,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/gender-diversity","display_name":"gender diversity","score":0.8130000233650208},{"id":"https://openalex.org/keywords/board-gender-diversity","display_name":"board gender diversity","score":0.8840000033378601},{"id":"https://openalex.org/keywords/ceo-gender","display_name":"CEO gender","score":0.6290000081062317},{"id":"https://openalex.org/keywords/ceo-experience","display_name":"CEO experience","score":0.9010000228881836},{"id":"https://openalex.org/keywords/tax-aggressiveness","display_name":"tax aggressiveness","score":0.8930000066757202},{"id":"https://openalex.org/keywords/corporate-social-responsibility","display_name":"corporate social responsibility","score":0.9919999837875366},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.8939999938011169},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.6949999928474426},{"id":"https://openalex.org/keywords/women-in-leadership","display_name":"women in leadership","score":0.6549999713897705}],"concepts":[{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.8171977996826172},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6471334099769592},{"id":"https://openalex.org/C2781316041","wikidata":"https://www.wikidata.org/wiki/Q1230584","display_name":"Diversity (politics)","level":2,"score":0.6429674625396729},{"id":"https://openalex.org/C2778397978","wikidata":"https://www.wikidata.org/wiki/Q1501335","display_name":"Gender diversity","level":3,"score":0.6405888795852661},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6142957210540771},{"id":"https://openalex.org/C151913843","wikidata":"https://www.wikidata.org/wiki/Q3454555","display_name":"Dominance (genetics)","level":3,"score":0.5794696807861328},{"id":"https://openalex.org/C93225998","wikidata":"https://www.wikidata.org/wiki/Q1941972","display_name":"Moderation","level":2,"score":0.5148524641990662},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.5065802335739136},{"id":"https://openalex.org/C2993311118","wikidata":"https://www.wikidata.org/wiki/Q51379","display_name":"Positive relationship","level":2,"score":0.471617728471756},{"id":"https://openalex.org/C4249254","wikidata":"https://www.wikidata.org/wiki/Q3044431","display_name":"Demographic economics","level":1,"score":0.35744771361351013},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.2929229140281677},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.28707852959632874},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.24443945288658142},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.23910650610923767},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.22349438071250916},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1934887170791626},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.1735071837902069},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.13373294472694397},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.09367164969444275},{"id":"https://openalex.org/C104317684","wikidata":"https://www.wikidata.org/wiki/Q7187","display_name":"Gene","level":2,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C55493867","wikidata":"https://www.wikidata.org/wiki/Q7094","display_name":"Biochemistry","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.3390/su142114348","doi":"https://doi.org/10.3390/su142114348","is_oa":true,"landing_page_url":"https://doi.org/10.3390/su142114348","pdf_url":"https://www.mdpi.com/2071-1050/14/21/14348/pdf?version=1667392122","source":{"id":"https://openalex.org/S10134376","display_name":"Sustainability","issn_l":"2071-1050","issn":["2071-1050"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sustainability","raw_type":"journal-article"},{"id":"pmh:oai:HAL:hal-05443159v1","doi":null,"is_oa":true,"landing_page_url":"https://hal.science/hal-05443159","pdf_url":null,"source":{"id":"https://openalex.org/S4306402512","display_name":"HAL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405252976","host_organization_name":"Centre pour la Communication Scientifique Directe","host_organization_lineage":["https://openalex.org/I4405252976"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Sustainability, 2022, 14 (21), pp.14348. &#x27E8;10.3390/su142114348&#x27E9;","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:RePEc:gam:jsusta:v:14:y:2022:i:21:p:14348-:d:961287","doi":null,"is_oa":false,"landing_page_url":"https://www.mdpi.com/2071-1050/14/21/14348/","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:doaj.org/article:3222fe7055bd4fa6801b8214036850da","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/3222fe7055bd4fa6801b8214036850da","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Sustainability, Vol 14, Iss 14348, p 14348 (2022)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.3390/su142114348","doi":"https://doi.org/10.3390/su142114348","is_oa":true,"landing_page_url":"https://doi.org/10.3390/su142114348","pdf_url":"https://www.mdpi.com/2071-1050/14/21/14348/pdf?version=1667392122","source":{"id":"https://openalex.org/S10134376","display_name":"Sustainability","issn_l":"2071-1050","issn":["2071-1050"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sustainability","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/10","score":0.7578999996185303,"display_name":"Reduced inequalities"},{"id":"https://metadata.un.org/sdg/16","score":0.666700005531311,"display_name":"Peace, justice, and strong institutions"},{"id":"https://metadata.un.org/sdg/5","score":0.6025999784469604,"display_name":"Gender equality"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4309089728.pdf","grobid_xml":"https://content.openalex.org/works/W4309089728.grobid-xml"},"referenced_works_count":73,"referenced_works":["https://openalex.org/W1269404001","https://openalex.org/W1751360330","https://openalex.org/W1903437204","https://openalex.org/W1966017500","https://openalex.org/W1968213842","https://openalex.org/W1968573787","https://openalex.org/W1974547918","https://openalex.org/W1978700276","https://openalex.org/W1984070048","https://openalex.org/W1986143663","https://openalex.org/W1993257022","https://openalex.org/W2024172423","https://openalex.org/W2032528427","https://openalex.org/W2036829732","https://openalex.org/W2039949995","https://openalex.org/W2055249091","https://openalex.org/W2055595553","https://openalex.org/W2056389604","https://openalex.org/W2081295498","https://openalex.org/W2082540969","https://openalex.org/W2084941546","https://openalex.org/W2086867748","https://openalex.org/W2087632432","https://openalex.org/W2100129583","https://openalex.org/W2105087320","https://openalex.org/W2117698664","https://openalex.org/W2120857830","https://openalex.org/W2157217003","https://openalex.org/W2160711672","https://openalex.org/W2266216135","https://openalex.org/W2310164333","https://openalex.org/W2409365872","https://openalex.org/W2467471454","https://openalex.org/W2546636161","https://openalex.org/W2560683668","https://openalex.org/W2577602343","https://openalex.org/W2589448766","https://openalex.org/W2597907184","https://openalex.org/W2598935148","https://openalex.org/W2608477874","https://openalex.org/W2787722625","https://openalex.org/W2791606264","https://openalex.org/W2800305737","https://openalex.org/W2891639928","https://openalex.org/W2898973961","https://openalex.org/W2899203859","https://openalex.org/W2899678393","https://openalex.org/W2901497227","https://openalex.org/W2902139168","https://openalex.org/W2918507350","https://openalex.org/W2921376678","https://openalex.org/W2931954745","https://openalex.org/W2951959118","https://openalex.org/W2959986807","https://openalex.org/W2969740356","https://openalex.org/W2972305154","https://openalex.org/W2973345306","https://openalex.org/W2991268560","https://openalex.org/W3003802887","https://openalex.org/W3008709834","https://openalex.org/W3010338239","https://openalex.org/W3036387606","https://openalex.org/W3121464887","https://openalex.org/W3121672546","https://openalex.org/W3123503135","https://openalex.org/W3124000261","https://openalex.org/W3125822274","https://openalex.org/W3131732342","https://openalex.org/W3135755365","https://openalex.org/W3163005646","https://openalex.org/W3167465745","https://openalex.org/W3188712918","https://openalex.org/W4207015589"],"related_works":["https://openalex.org/W3010338239","https://openalex.org/W4381941115","https://openalex.org/W4417320530","https://openalex.org/W3168100606","https://openalex.org/W4312989943","https://openalex.org/W4416135614","https://openalex.org/W2974999863","https://openalex.org/W1269404001","https://openalex.org/W3129682803","https://openalex.org/W4315785485"],"abstract_inverted_index":{"The":[0],"purpose":[1],"of":[2,11,22,32,45],"this":[3,75],"paper":[4],"is":[5,53,78,94],"to":[6,50,109,113],"explore":[7],"the":[8,23,62,86],"moderating":[9],"role":[10],"gender":[12,57],"diversity":[13,58],"in":[14,20,116],"corporate":[15,29],"board":[16,56],"and":[17,28,38,67,91,100],"CEO":[18,72,82],"experience":[19,83],"terms":[21],"relationship":[24,63,87],"between":[25,64,88],"tax":[26,65,89],"aggressiveness":[27,66,90],"social":[30],"responsibility":[31],"UAE-listed":[33],"companies.":[34],"By":[35],"applying":[36],"correlation":[37],"regression":[39],"analysis":[40],"on":[41],"a":[42,70],"data":[43],"set":[44],"55":[46],"firms":[47],"from":[48],"2014":[49],"2020,":[51],"it":[52],"found":[54,80],"that":[55,81,96,103],"does":[59],"not":[60],"moderate":[61],"CSR.":[68,92],"However,":[69],"female":[71],"positively":[73],"moderates":[74,85],"relationship.":[76],"It":[77,93],"also":[79],"negatively":[84],"recommended":[95],"policymakers":[97],"improve":[98],"checks":[99],"balances":[101],"so":[102],"male":[104],"dominance":[105],"can":[106],"be":[107,114],"reduced":[108],"give":[110],"women":[111],"opportunities":[112],"involved":[115],"decision-making.":[117]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":2}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2022-11-21T00:00:00"}
