Ojo, Lukman OlatunjiHussaini, Hassan TukurHassan, Umar Umar2023-12-112023-12-112021-06-23Hussaini, H.T. et. al. (2021) MODERATING EFFECT OF BOARD CHARACTERISTICS ON TAX AGGRESSIVENESS OF LISTED MANUFACTURING FIRMS IN NIGERIAhttps://keffi.nsuk.edu.ng/handle/20.500.14448/2525This study examines the effect of board characteristics on tax aggressiveness of listed manufacturing firms in Nigeria. The study adopts Ex-post facto research design by using secondary data extracted from annual reports of the selected companies. For the study the variables used are, board independence, board size, and board financial expertise. The population of the study is the 41 listed manufacturing firms ’ in Nigeria. However, Panel regression analysis was used and the result shows that board independence and board financial expertise have significant negatively effect ontax aggressiveness of listed manufacturing firms in Nigeria. However, board size has insignificant effecton tax aggressiveness. It is concluded that board characteristics has significant negative effect on tax aggressiveness. The study recommends among others that, the manufacturing firms in Nigeria should ensure that most of the board directors are non-executive with sound accounting and finance background.enBoard Independence, Board Size, Board Financial Expertise, Tax Aggressiveness, Manufacturing firms.Article