EFFECT OF SELECTED BOARD ATTRIBUTES ON TAX AGGRESSIVENESS OF QUOTED MANUFACTURING COMPANIES IN NIGERIA
| dc.contributor.author | Osuza, Alex Adi | |
| dc.contributor.author | Hassan, Ibrahim | |
| dc.contributor.author | Abdulkarim, Shaibu Alhassan | |
| dc.date.accessioned | 2023-12-10T17:38:10Z | |
| dc.date.available | 2023-12-10T17:38:10Z | |
| dc.date.issued | 2022-08-06 | |
| dc.description.abstract | This study examines the effect of selected hoard attributes on tax aggressiveness of quoted manufacturing companies in Nigeria. The study examines the combined effect off emale directors and board financial expertise on tax aggressiveness of quoted manufacturing companies in Nigeria. Tax aggressiveness was measured using effective tax rate while female directors and financial expertise were measured using proportion of female directors on the board to the total number of board size and number of directors with financial expertise to the total number of board size on the board respectively. This study uses the longitudinal research design. The population of the study is the entire listed manufacturing companies in the Nigerian stock exchange. The sample size of twenty-two were selected. Data were sourced from the annual financial statements of the companies for the period (2011-2020). The data was analyzed using multiple regression analysis technique. The result oft he study shows that female directors have negative and insignificant effect on tax aggressiveness. However, the study finds statistical evidence which suggests that boards financial expertise has significant effect on tax aggressiveness in the manufacturing sector. From the findings, it was concluded that board attributes have strong explanatory power on tax aggressiveness. The study recommends that since management could aspire to avoid more taxes, because they estimate the tax benefits too high, more external board members with accounting and corporate reporting knowledge should be admitted on the boards to curtail managerial aggressive tax planning. | en_US |
| dc.identifier.citation | Abdulkarim, S.A. et al. (2022) EFFECT OF SELECTED BOARD ATTRIBUTES ON TAX AGGRESSIVENESS OF QUOTED MANUFACTURING COMPANIES IN NIGERIA | en_US |
| dc.identifier.uri | https://keffi.nsuk.edu.ng/handle/20.500.14448/602 | |
| dc.language.iso | en | en_US |
| dc.publisher | Department of Accounting, Nasarawa State University Keffi | en_US |
| dc.subject | ax Aggressiveness, Female Directors, Financial Expertise | en_US |
| dc.title | EFFECT OF SELECTED BOARD ATTRIBUTES ON TAX AGGRESSIVENESS OF QUOTED MANUFACTURING COMPANIES IN NIGERIA | en_US |
| dc.type | Article | en_US |