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02081nam a22001457a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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230928b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--AUTHOR |
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| Author |
KADIZUE, Favour Ifunanya. |
| 245 ## - TITLE STATEMENT |
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| Title |
Corporate Governance Attributes And Tax Savings Of Listed Consumer Goods Companies In Nigeria. |
| 250 ## - SUPERVISOR |
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| Supervisor |
Dr Abimbola Joshua |
| 260 ## - IMPRINT |
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| Place of publication |
Ibafo |
| Department (College) |
Accounting and Finance |
| Date of publication |
2023 |
| 300 ## - COLLATION |
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| Pagination |
ix;,55pgs. |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc |
ABSTRACT<br/>This study investigates the effect of corporate governance attributes on tax savings of listed<br/>consumer goods companies in Nigeria from 2012-2022. The study adopted ex-post facto<br/>research design and a population of 12 consumer goods companies made up the population of the<br/>study. The data was collected from the published annual reports of the sampled firms. The data<br/>collected were analyzed using linear regression analysis. The linear regression result showed that<br/>board size has a positive and statistically significant effect on tax savings of listed consumer<br/>goods companies in Nigeria with p-value = 0.000 < 0.05. Board compensation has a positive and<br/>statistically significant effect on tax savings of listed consumer goods companies in Nigeria with<br/>p-value = 0.000 < 0.05. Gender diversity has a statistically significant effect on tax savings of<br/>listed consumer goods companies in Nigeria with p-value= 0.000 < 0.05. Board financial<br/>expertise has a statistically significant effect on tax savings of listed consumer goods companies<br/>in Nigeria with p-value = 0.000 < 0.05. This study concluded that corporate governance<br/>attributes have a significant effect on tax savings and further recommended that shareholders<br/>must maintain a system to ensure that the board is financially rewarded for successful tax savings<br/>which will contribute to the resolution of the agency crisis in which management exploits<br/>shareholders utilizing tax savings tactics. Keywords: Corporate Governance, Tax savings, Board size, Board compensation, Gender<br/>diversity, Board financial expertise.<br/> |
| 650 ## - TRACINGS |
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| Main Subject |
Social Science |
| Subdivision (1st) |
Accounting and Finance |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Item type |
Students Thesis |
