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Corporate Attributes and Tax Aggressiveness in Listed Nigerian Companies
| Content Provider | Semantic Scholar |
|---|---|
| Author | Osamudiame, Ogbebor Roland Godwin, Onomuhara Oke Imuentinyan, Evbota Cephas |
| Copyright Year | 2019 |
| Abstract | This study examined corporate attributes and tax aggressiveness in listed Nigerian companies using fifty (50) companies listed on the Nigeria Stock Exchange (NSE) for a period of six (6) years (2012 – 2017). The objective was to determine relationship between firm size, board size, financial performance, firm age and tax aggressiveness. The Ordinary Least Square (OLS) was employed in estimating the data and testing the hypotheses, the findings revealed that profitability and firm size had a positive and statistically insignificant relationship with tax aggressiveness; while board size, company age had a positive and statistically significant relationship with tax aggressiveness. In line with the finding, we recommend that investors in Nigeria Stock Market should make their investment in shares by watching the accounting data of firms, especially the profitability measures of return on equity to increase dividend yield of companies as they are critical factors in predicting tax aggressive behaviour. Keyword: Firm size, board size, financial performance, firm age and tax aggressiveness |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | http://www.jabss.org/upload/5427_File_CORPORATE%20ATTRIBUTES%20AND%20TAX%20AGGRESSIVENESS%20IN%20LISTED%20NIGERIAN%20COMPANIES.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
