Kusbandiyahet al. (2021) examined determinants of tax avoidance using some corporate governance variables that can as well proxy for company characteristics, for example ownership structure. They sampled a total of 28 companies for 6yrs (2012-2017) and used panel regression method. Their result showed that institutional foreign ownership, family ownership and independent directors did not significantly … Continue reading PART 2: FIRM ATTRIBUTES AND TAX AGGRESSIVENESS IN NIGERIAN QUOTED FINANCIAL SERVICES COMPANIES BY YAKUBU KARIMMore