THE IMPACT OF CORPORATE GOVERNANCE ATTRIBUTES ON TAX PLANNING OF LISTED MANUFACTURING COMPANY IN NIGERIA
Abstract
Abstract
This study examine the impact of corporate governance attribute on tax planning of listed
manufacturing company in nigeria ,for the period of 2019- 2022.
The main objective of the study was to examine the impact of corporate governance attribute
on tax planning of listed manufacturing company in nigeria. The study focused on corporate
governance and specifically examined the effect of board size, board gender diversity and
audit committee. The ex post facto research design was adopted. The population comprised
of all listed cement manufacturing companies on the Nigerian Stock Exchange (NSE). The
sample comprises of all listed manufacturing cement company in Nigeria companies NSE.
The hypotheses were validated using multiple Regression technique. Results showed that
audit committee size and board gender diversity were significant and board size were not
significant. The study recommended among others audit committee sizes to improve efficiency
of decision making
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