scholarly journals Effect of Corporate Tax Aggressiveness on Firm Growth in Nigeria: An Empirical Analysis

2018 ◽  
Vol Volume-2 (Issue-6) ◽  
pp. 1628-1639
Author(s):  
Ifurueze, Meshack S. ◽  
John-Akamelu, Racheal C. ◽  
Iyidiobi, Felicia C. ◽  
2015 ◽  
Vol 144 (3) ◽  
pp. 577-596 ◽  
Author(s):  
Roman Lanis ◽  
Grant Richardson ◽  
Grantley Taylor

Author(s):  
Barkah Susanto ◽  
Nurul Herawati ◽  
Rahmawati Rahmawati ◽  
Dian Indudewi ◽  
Marita Kusuma Wardani

Author(s):  
Nurul Herawati ◽  
N.A. Rahmawati ◽  
Dian Indudewi ◽  
Marita Kusuma Wardani ◽  
Barkah Susanto

2016 ◽  
Vol 33 (2) ◽  
pp. 228-251 ◽  
Author(s):  
Roman Lanis ◽  
Grant Richardson

This study examines the impact of outside directors on the association between corporate social responsibility (CSR) performance and tax aggressiveness. Based on a sample of 5,007 firm-year observations over the 2003-2009 period, we find that there is a negative association between the interaction effect of the proportion of outside directors on the board and CSR performance, and tax aggressiveness. Our additional tests confirm the reliability of our main regression results. Overall, our results indicate that the presence of outside directors on the board magnifies the negative association between CSR performance and tax aggressiveness.


2014 ◽  
Author(s):  
Ignacio Conttn Pilart ◽  
Martin LarrazaaKintana ◽  
Victor Martin-Sanchez

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