EFFECT OF BOARD ATTRIBUTES ON CORPORATE TAX PLANNING AMONG LISTED MANUFACTURING COMPANIES IN NIGERIA

Ineffective governance structures, like excessively large boards and a lack of gender diversity, hinder decision-making and tax compliance, leading to suboptimal tax planning practices. This study examined the effect of board attributes on corporate tax planning among listed manufacturing companies...

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Hlavní autor:	Saheed Lawal
Médium:	Artigo
Jazyk:	Inglês
Vydáno:	Kwara State University, Malete Nigeria 2025-06-01
Edice:	Malete Journal of Accounting and Finance
Témata:	Corporate Tax Planning Practices Board attributes
On-line přístup:	https://majaf.com.ng/index.php/majaf/article/view/223
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