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MODERATING EFFECT OF BOARD INDEPENDENCE ON THE RELATIONSHIP BETWEEN FIRM ATTRIBUTES AND TAX AGGRESSIVENESS: EMPIRICAL EVIDENCE FROM THE NIGERIAN BANKS
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| Published in: | International Journal of Accounting & Finance Review |
|---|---|
| Format: | Online Article RSS Article |
| Published: |
2024
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| Subjects: | |
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| _version_ | 1868553658828849152 |
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| collection | WordPress RSS FRELIP Feed Integration |
| container_title | International Journal of Accounting & Finance Review |
| description | |
| discipline_display | Business and Economics |
| discipline_facet | Business and Economics |
| format | Online Article RSS Article |
| genre | Journal Article |
| id | rss_article:80231 |
| institution | FRELIP |
| journal_source_facet | International Journal of Accounting & Finance Review |
| last_indexed | 2026-06-20T21:40:32.756Z |
| publishDate | 2024 |
| publishDateSort | 2024 |
| record_format | rss_article |
| spellingShingle | MODERATING EFFECT OF BOARD INDEPENDENCE ON THE RELATIONSHIP BETWEEN FIRM ATTRIBUTES AND TAX AGGRESSIVENESS: EMPIRICAL EVIDENCE FROM THE NIGERIAN BANKS Business and Economics General Business and Economics |
| sub_discipline_display | General |
| sub_discipline_facet | General |
| subject_display | Business and Economics General Business and Economics |
| subject_facet | Business and Economics General Business and Economics |
| title | MODERATING EFFECT OF BOARD INDEPENDENCE ON THE RELATIONSHIP BETWEEN FIRM ATTRIBUTES AND TAX AGGRESSIVENESS: EMPIRICAL EVIDENCE FROM THE NIGERIAN BANKS |
| title_alt | EFECTO MODERADOR DE LA INDEPENDENCIA DEL CONSEJO EN LA RELACIÓN ENTRE ATRIBUTOS DE LA EMPRESA Y AGRESIVIDAD FISCAL: EVIDENCIA EMPÍRICA DE LOS BANCOS NIGERIANOS EFFET MODÉRATEUR DE L'INDÉPENDANCE DU CONSEIL SUR LA RELATION ENTRE LES ATTRIBUTS DE L'ENTREPRISE ET L'AGRESSIVITÉ FISCALE : PREUVES EMPIRIQUES DES BANQUES NIGÉRIANES EFEITO MODERADOR DA INDEPENDÊNCIA DO CONSELHO NA RELAÇÃO ENTRE ATRIBUTOS DA EMPRESA E AGRESSIVIDADE FISCAL: EVIDÊNCIA EMPÍRICA DOS BANCOS NIGERIANOS |
| title_auth | MODERATING EFFECT OF BOARD INDEPENDENCE ON THE RELATIONSHIP BETWEEN FIRM ATTRIBUTES AND TAX AGGRESSIVENESS: EMPIRICAL EVIDENCE FROM THE NIGERIAN BANKS |
| title_es_txt | EFECTO MODERADOR DE LA INDEPENDENCIA DEL CONSEJO EN LA RELACIÓN ENTRE ATRIBUTOS DE LA EMPRESA Y AGRESIVIDAD FISCAL: EVIDENCIA EMPÍRICA DE LOS BANCOS NIGERIANOS |
| title_fr_txt | EFFET MODÉRATEUR DE L'INDÉPENDANCE DU CONSEIL SUR LA RELATION ENTRE LES ATTRIBUTS DE L'ENTREPRISE ET L'AGRESSIVITÉ FISCALE : PREUVES EMPIRIQUES DES BANQUES NIGÉRIANES |
| title_full | MODERATING EFFECT OF BOARD INDEPENDENCE ON THE RELATIONSHIP BETWEEN FIRM ATTRIBUTES AND TAX AGGRESSIVENESS: EMPIRICAL EVIDENCE FROM THE NIGERIAN BANKS |
| title_fullStr | MODERATING EFFECT OF BOARD INDEPENDENCE ON THE RELATIONSHIP BETWEEN FIRM ATTRIBUTES AND TAX AGGRESSIVENESS: EMPIRICAL EVIDENCE FROM THE NIGERIAN BANKS |
| title_full_unstemmed | MODERATING EFFECT OF BOARD INDEPENDENCE ON THE RELATIONSHIP BETWEEN FIRM ATTRIBUTES AND TAX AGGRESSIVENESS: EMPIRICAL EVIDENCE FROM THE NIGERIAN BANKS |
| title_pt_txt | EFEITO MODERADOR DA INDEPENDÊNCIA DO CONSELHO NA RELAÇÃO ENTRE ATRIBUTOS DA EMPRESA E AGRESSIVIDADE FISCAL: EVIDÊNCIA EMPÍRICA DOS BANCOS NIGERIANOS |
| title_short | MODERATING EFFECT OF BOARD INDEPENDENCE ON THE RELATIONSHIP BETWEEN FIRM ATTRIBUTES AND TAX AGGRESSIVENESS: EMPIRICAL EVIDENCE FROM THE NIGERIAN BANKS |
| title_sort | moderating effect of board independence on the relationship between firm attributes and tax aggressiveness: empirical evidence from the nigerian banks |
| topic | Business and Economics General Business and Economics |
| url | https://www.cribfb.com/journal/index.php/ijafr/article/view/2184 |