Corporate Governance and Tax Avoidance: Evidence from Nigerian Quoted Food and Beverage Companies

作     者：Raymond A. Emmanuel C. 

作者机构：Department of AccountancyNnamdi Azikiwe UniversityAwka.Anambra State Department of AccountancyFederal PolytechnicOkoAnambra State 

出 版 物：《Macro Management & Public Policies》 (宏观管理与公共政策（英文）)

年 卷 期：2020年第2卷第4期

页      面：40-47页

学科分类：1002[医学-临床医学] 100214[医学-肿瘤学] 10[医学] 

主　　题：Corporate Governance Tax Avoidance CEO duality 

摘      要：The study determine the effect of CEO duality on the effective tax rate of quoted foods and Beverage ***-post facto research design was adopted.A purposive sampling technique was applied in selecting nine(9)companies during the data collection *** were collected from annual reports and accounts of the sampled companies from *** for the study analyzed using descriptive statistics and regression was used with aid of the e-view was at 95%confidence at five degrees of freedom(df).The result shows that CEO duality was significant and had a positive coefficient on tax planning of food and beverage companies in *** study,therefore recommended that non-separation of CEO from Chairman of the Board may lead to higher levels of tax planning;and an opportunity for manager’s rent extraction,because of their dominating role to ensure that adequate oversight roles are separated.