Impact of CEO Characteristics on Corporate Tax Aggressiveness: Evidence from Listed Companies in Nigeria
This thesis, "Impact of CEO Characteristics on Corporate Tax Aggressiveness: Evidence from Listed Companies in Nigeria," explores how CEO attributes gender, nationality, tenure, educational background, and age statistically influence corporate tax strategies, while insider status shows no...
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| Format: | Thesis |
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Curtin University
2024
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| Online Access: | http://hdl.handle.net/20.500.11937/97381 |
| _version_ | 1848766257967398912 |
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| author | Imam, Abduljalal Mukhtar |
| author_facet | Imam, Abduljalal Mukhtar |
| author_sort | Imam, Abduljalal Mukhtar |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | This thesis, "Impact of CEO Characteristics on Corporate Tax Aggressiveness: Evidence from Listed Companies in Nigeria," explores how CEO attributes gender, nationality, tenure, educational background, and age statistically influence corporate tax strategies, while insider status shows no effect. Grounded in Upper Echelons and Agency Theories, secondary data from 92 non-financial firms (2018–2022) are analyzed. The findings highlight CEO characteristics' significant role alongside firm-specific factors like size and profitability, offering insights for corporate governance and tax policy compliance. |
| first_indexed | 2025-11-14T11:48:17Z |
| format | Thesis |
| id | curtin-20.500.11937-97381 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T11:48:17Z |
| publishDate | 2024 |
| publisher | Curtin University |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-973812025-03-24T02:29:38Z Impact of CEO Characteristics on Corporate Tax Aggressiveness: Evidence from Listed Companies in Nigeria Imam, Abduljalal Mukhtar This thesis, "Impact of CEO Characteristics on Corporate Tax Aggressiveness: Evidence from Listed Companies in Nigeria," explores how CEO attributes gender, nationality, tenure, educational background, and age statistically influence corporate tax strategies, while insider status shows no effect. Grounded in Upper Echelons and Agency Theories, secondary data from 92 non-financial firms (2018–2022) are analyzed. The findings highlight CEO characteristics' significant role alongside firm-specific factors like size and profitability, offering insights for corporate governance and tax policy compliance. 2024 Thesis http://hdl.handle.net/20.500.11937/97381 Curtin University fulltext |
| spellingShingle | Imam, Abduljalal Mukhtar Impact of CEO Characteristics on Corporate Tax Aggressiveness: Evidence from Listed Companies in Nigeria |
| title | Impact of CEO Characteristics on Corporate Tax Aggressiveness: Evidence from Listed Companies in Nigeria |
| title_full | Impact of CEO Characteristics on Corporate Tax Aggressiveness: Evidence from Listed Companies in Nigeria |
| title_fullStr | Impact of CEO Characteristics on Corporate Tax Aggressiveness: Evidence from Listed Companies in Nigeria |
| title_full_unstemmed | Impact of CEO Characteristics on Corporate Tax Aggressiveness: Evidence from Listed Companies in Nigeria |
| title_short | Impact of CEO Characteristics on Corporate Tax Aggressiveness: Evidence from Listed Companies in Nigeria |
| title_sort | impact of ceo characteristics on corporate tax aggressiveness: evidence from listed companies in nigeria |
| url | http://hdl.handle.net/20.500.11937/97381 |