EFFECT OF BOARD GENDER DIVERSITY AND MEETINGS ON TAX AGGRESSIVENESS OF LISTED CONSUMER GOODS IN NIGERIA
| dc.contributor.author | Aza, Solomon Mangwa | |
| dc.date.accessioned | 2023-12-10T17:40:09Z | |
| dc.date.available | 2023-12-10T17:40:09Z | |
| dc.date.issued | 2021-06-01 | |
| dc.description.abstract | This study examines the effect of board gender diversity and board meetings on tax aggressiveness of listed consumer goods in Nigeria. The study adopts Ex-post facto research design by using secondary data extracted from annual reports of the selected companies for board gender diversity and board meetings. The population of the study is the 21 listed consumer goods companies in Nigeria. However, 18 listed companies are selected for the study using judgmental or purposive sampling method. Panel regression technique was used and found out that both board gender diversity and board meetings are significant negatively related to tax aggressiveness of listed consumer goods in Nigeria. The study recommends among others that, the consumer goods in Nigeria should ensure that most of the board of directors are female with sound academic culture/background. This is to say that, when the board is majorly dominated by female, they are more likely to insist on quality financial reports for the companies. | en_US |
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| dc.identifier.uri | https://keffi.nsuk.edu.ng/handle/20.500.14448/713 | |
| dc.language.iso | en | en_US |
| dc.publisher | Department of Accounting, Nasarawa State University, Keffi | en_US |
| dc.subject | Board Gender Diversity, Board Meetings, Tax Aggressiveness, Consumer Goods, Nigeria | en_US |
| dc.title | EFFECT OF BOARD GENDER DIVERSITY AND MEETINGS ON TAX AGGRESSIVENESS OF LISTED CONSUMER GOODS IN NIGERIA | en_US |
| dc.type | Article | en_US |