Impact of CEO Characteristics on Corporate Tax Aggressiveness: Evidence from Listed Companies in Nigeria

Imam, Abduljalal Mukhtar

Imam AM 2024 Public.pdf (4.133Mb)

Access Status

Open access

Authors

Imam, Abduljalal Mukhtar

Date

2024

Supervisor

Dhanuskodi Rengasamy

Mohammad Abdul Matin Chowdhury

Type

Thesis

Award

MPhil

Metadata

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Faculty

Curtin Malaysia

School

Curtin Malaysia

URI

http://hdl.handle.net/20.500.11937/97381

Collection

Curtin Theses

Abstract

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.