Effect Of Corporate Governance Mechanisms On Tax Avoidance In Deposit Money Banks In Nigeria

This study examined to what extent internal corporate governance mechanisms determine tax avoidance among Deposit Money Banks (DMBs) in Nigeria. Data were sourced from the published financial statements of the banks for the period 2006-2014. The target population of this study was all the DMBs quoted on the Nigeria Stock Exchange (NSE) as at 31st December 2014. The study found that lagged values of board size, board independence as well as board ownership were found to significantly influence corporate avoidance in the studied banks. It was also found that the relationships between board size on one hand and board independence on the other were moderated by high ownership concentration. It is also concluded that the ability of board independence, i.e. having more number of non-executive directors on the board, as a pro-shareholder monitoring device, in respect of tax-advertance is highly contingent upon the presence of owners of high concentrated ownership.

• Corporate Governance And Its Impact On The Management
• Effect Of Corporate Governance On Organization Performance In Nigeria
• Effects Of Budgeting And Control Activities In Corporate Governance
• Impact Of Corporate Governance On Profitability Of Selected Banks In Nigeria
• Corporate Governance And Cooperative Societies In Nigeria
• Enterprise Resource Planning (ERP): A New Paradigm In Corporate Governance
• Impact Of Corporate Governance On The Insurance Sector

• Banking and Finance Project Topics and Materials