000			02081nam a22001457a 4500
008			230928b ||||| |||| 00| 0 eng d
100			_aKADIZUE, Favour Ifunanya. _99973
245			_aCorporate Governance Attributes And Tax Savings Of Listed Consumer Goods Companies In Nigeria.
250			_aDr Abimbola Joshua
260			_aIbafo _bAccounting and Finance _c2023
300			_aix;,55pgs.
520			_aABSTRACT 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.
650			_aSocial Science _vAccounting and Finance _99190
942			_cTHS
999			_c7276 _d7276