Tax Aggressiveness and Financial Performance of Selected Consumers Goods Firms in Nigeria.

Authors

  • Lawrence U. Egbadju
  • Joy O Odey

Abstract

The study investigate the impact of tax aggressiveness on financial performance of
firms in Nigeria. The period of study spans from 2009 to 2019. Data was sourced from the
financial statement of 15 consumers goods firms quoted on the Nigerian Exchange Group Ltd.
The results of the Random Effect Ordinary Least Squares reveals that effective tax rate (ETR) is
negatively and statistically significant with firm performance represented by ROE. This is a good
sign and means that the effective tax rate is lower than the statutory tax rate. LEV and FSIZE are
positively and statistically significant with ROE while CAPINT and CSR are not significant.

 

Author Biographies

Lawrence U. Egbadju

 

 

 

Joy O Odey

 

 

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Published

2022-12-12

How to Cite

Egbadju, L. U. ., & Odey, J. O. (2022). Tax Aggressiveness and Financial Performance of Selected Consumers Goods Firms in Nigeria. JOURNAL OF EMERGING TRENDS IN MANAGEMENT SCIENCES AND ENTREPRENEURSHIP, 4(2), 1–15. Retrieved from https://jetmase.com/index.php/jetmase/article/view/55

Issue

Vol. 4 No. 2 (2022): JETMASE

Section

Articles

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