THE IMPACT OF TAX AGGRESSIVENESS AND GENDER DIVERSITY ON THE CORPORATE SOCIAL RESPONSIBILITIES OF LISTED FIRM IN JORDAN

Abstract

Purpose: The aim associated with the current article is to examine the role of tax aggressiveness along with gender diversity on the corporate social responsibilities (CSR) reporting of the Jordanian listed firms. Theoretical framework: The data of the selected firm has been extracted from the Jordan Stock Exchange from 2007 to 2018. Design/methodology/approach: The Logit model has been executed because of the binary nature of the predictive variable of the study. Findings: The results have indicated that tax aggressiveness along with gender diversity has positive along with significant linked with CSR reporting. Research, Practical & Social implications: These findings have been guided to the policymakers along with the upcoming studies while formulating the policies related to the CRS reporting and investigation this area in future. Originality/value: These findings have been guided to the policymakers along with the upcoming studies while formulating the policies related to the CRS reporting and investigation this area in future.