Tax aggressiveness and timeliness of financial reporting in Nigeria financial sector

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dc.contributor.authorAsiriuwa, O.
dc.contributor.authorAdeyemi, S. B.
dc.contributor.authorUwuigbe, O. R.
dc.contributor.authorUwuigbe, U.
dc.contributor.authorOzordi, E.
dc.date.accessioned2022-01-19T08:03:17Z
dc.date.available2022-01-19T08:03:17Z
dc.date.issued2021
dc.descriptionTaxationen_US
dc.description.abstractThis research explores the effect of tax aggressiveness on the timeliness of financial reporting. This research, comprising a survey of 50 companies operating in Nigeria's financial sector, gained insights from the stakeholders’ theory to investigate the impact of tax aggressiveness on the timeliness of financial reporting. Tax aggressiveness was measured using variables such as tax avoidance, taxable income, book-tax difference and book effective tax rate. We analysed the data using the logistics regression method. Empirically, the results showed that there is a significant positive association between the tax avoidance and the timeliness of financial reporting. Taxable income revealed a positive and significant relationship with timeliness of financial reporting. Book-tax difference indicates a negative and an insignificant relationship to the financial reporting timeliness. While, book effective tax rate revealed a positive and insignificant association with the timeliness of financial reporting. Overall, this indicates that Nigerian financial firms' tax aggressiveness has a bigger effect on the timeliness of financial statements. It therefore recommends that corporate strategies and policies should take into account the tax planning and structure when drawing up the company’s strategic framework.en_US
dc.identifier.citationAsiriuwa, O., Adeyemi, S.B., Uwuigbe, O.R., Uwuigbe, U., & Ozordi, E. (2021). Tax aggressiveness and timeliness of financial reporting in Nigeria financial sector. Academy of Accounting and Financial Studies Journal, 25(6), 1-11en_US
dc.identifier.urihttps://ir.unilag.edu.ng/handle/123456789/10528
dc.language.isoenen_US
dc.publisherAcademy of Accounting and Financial Studies Journalen_US
dc.relation.ispartofseries;25(6), 1-11
dc.subjecttax aggressivenessen_US
dc.subjecttimeliness of financial reportingen_US
dc.subjecttax avoidanceen_US
dc.subjectbook effective tax rateen_US
dc.subjectstakeholders theoryen_US
dc.titleTax aggressiveness and timeliness of financial reporting in Nigeria financial sectoren_US
dc.typeArticleen_US
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