TY  - BOOK
AU  - KADIZUE, Favour Ifunanya.
TI  - Corporate Governance Attributes And Tax Savings Of Listed Consumer Goods Companies In Nigeria
PY  - 2023///
CY  - Ibafo
PB  - Accounting and Finance
KW  - Social Science
KW  - Accounting and Finance
N2  - ABSTRACT
This study investigates the effect of corporate governance attributes on tax savings of listed
consumer goods companies in Nigeria from 2012-2022. The study adopted ex-post facto
research design and a population of 12 consumer goods companies made up the population of the
study. The data was collected from the published annual reports of the sampled firms. The data
collected were analyzed using linear regression analysis. The linear regression result showed that
board size has a positive and statistically significant effect on tax savings of listed consumer
goods companies in Nigeria with p-value = 0.000 < 0.05. Board compensation has a positive and
statistically significant effect on tax savings of listed consumer goods companies in Nigeria with
p-value = 0.000 < 0.05. Gender diversity has a statistically significant effect on tax savings of
listed consumer goods companies in Nigeria with p-value= 0.000 < 0.05. Board financial
expertise has a statistically significant effect on tax savings of listed consumer goods companies
in Nigeria with p-value = 0.000 < 0.05. This study concluded that corporate governance
attributes have a significant effect on tax savings and further recommended that shareholders
must maintain a system to ensure that the board is financially rewarded for successful tax savings
which will contribute to the resolution of the agency crisis in which management exploits
shareholders utilizing tax savings tactics. Keywords: Corporate Governance, Tax savings, Board size, Board compensation, Gender
diversity, Board financial expertise

ER  -