BOARD OF DIRECTORS CHARACTERISTICS AND TAX AGGRESSIVENESS

Authors

  • Bosun-Fakunle Yemisi Funmilayo Accounting, Banking and Finance Department, Michael and Cecilia Ibru University, Ughelli, Delta State.
  • Josiah Mary Accounting Department, Igbinedion University, Okada, Okada Edo State.
  • Olowoyo Banji Jacob Accounting, Banking and Finance Department, Michael and Cecilia Ibru University, Ughelli, Delta State.

Keywords:

Board Characteristics, Tax Aggressiveness, Shareholders wealth, Tax Liability

Abstract

The rate at which corporations are now being expected by the investors to comply with tax rules and regulations is now increasing. This can be traced to awareness on the part of investors of the negative effects of tax aggressiveness on their environmental returns. This paper therefore examined Board Characteristics and tax aggressiveness. Data were sourced from 20 manufacturing companies listed on the Nigerian Stock Exchange for 10years (2006-2016),the data were analyzed using regression analysis and correlation model with the aid of SPSS software. It was found that there is no significant relationship between board size and tax aggressiveness. It is recommended that companies should focus on businesses and policies that will maximize Shareholders wealth rather than activities that will reduce tax liability.

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Published

01-06-2019

How to Cite

Yemisi Funmilayo , B.-F., Mary, J., & Banji Jacob, O. . (2019). BOARD OF DIRECTORS CHARACTERISTICS AND TAX AGGRESSIVENESS. International Journal of Management Science Research, 5(1), 133–151. Retrieved from https://journals.unijos.edu.ng/index.php/ijmsr/article/view/61

Issue

Vol. 5 No. 1 (2019): June 2019

Section

Articles

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Copyright (c) 2022 International Journal of Management Science Research

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