دراسة و اختبار أثر مشاركة الإناث بمجالس إدارات الشركات المقيدة بالبورصة المصرية علي العلاقة بين القدرة الإدارية و الثقة المفرطة للمدير التنفيذي و ممارسات التجنب الضريبي

الملخص EN

The research aimed to study and test the effect of the managerial ability and CEO Overconfidence on tax avoidance practices in Egyptian non-financial companies, as well as testing the effect of female participation in the board of directors (board gender diversity) as a moderated variable for the two relationships under study, in a sample of listed non-financial companies In the Egyptian Stock Exchange from 2018 to 2019.

The study concluded that there is a negative significant relationship between managerial ability and tax avoidance practices in these companies, and this is due to the fact that the most capable managers believe that they have the ability to achieve cash flows through the effective exploitation of the limited company's resources in a more efficient manner without tax avidonce practice.

On the contrary, there is a positive significant relationship between CEO Overconfidence and the tax avoidance practices in these companies.

The overconfident manager overestimates the benefits of tax avoidance or underestimates the costs of tax avoidance, or both.

Although there is a negative relationship between female participation in the board of directors and tax avoidance practices because they are more avoidant to risks and opportunistic management practices, as tax avoidance, female participation in the board of directors did not alter the two main relationships under study due to the low percentage of female representation in the boards of directors of Egyptian companies and their lack of leadership and senior management positions.