Effect of Female Directors and Board Financial Expertise on Tax Aggressiveness of Quoted Insurance Companies in Nigeria
| dc.contributor.author | Ismaila, Olotu Abdullahi | |
| dc.date.accessioned | 2023-12-10T14:13:10Z | |
| dc.date.available | 2023-12-10T14:13:10Z | |
| dc.date.issued | 2021-06-23 | |
| dc.description.abstract | This study examines the combined effect of female directors and board financial expertise on tax aggressiveness of quoted insurance 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 independent director and proportion of financial experts on the board to the total number of independent directors respectively. This study uses the longitudinal research design. The population of the study is the entire twenty-three listed companies in the Nigerian insurance sector. The sample size of twenty-two was selected using the simple random sampling technique. Data were sourced from the secondary source, basically from the annual financial statements of the listed insurance companies under the reference period (2010- 2019). To be able to examine the effect of female directors and financial expertise on tax aggressiveness, the study used panel multiple regression model for the analysis. The result of the study shows that female directors have negative and insignificant effect on tax aggressiveness. However, the study finds statistical evidence which suggests that boards financial experise has significant effect on tax aggressiveness in the insurance sector. The study recommends that since management could aspire to avoid more taxes, because they estimate the t; x 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.uri | https://keffi.nsuk.edu.ng/handle/20.500.14448/300 | |
| dc.language.iso | en | en_US |
| dc.publisher | Department of Accounting, Nasarawa State University, Keffi. | en_US |
| dc.subject | Tax aggressiveness, Female directors, Financial expertise, Insurance companies. | en_US |
| dc.title | Effect of Female Directors and Board Financial Expertise on Tax Aggressiveness of Quoted Insurance Companies in Nigeria | en_US |
| dc.type | Book | en_US |