عنوان
پدید آورنده
موضوع
رده
کتابخانه
محل استقرار
NATIONAL BIBLIOGRAPHY NUMBER
Number
TL53506
LANGUAGE OF THE ITEM
.Language of Text, Soundtrack etc
انگلیسی
TITLE AND STATEMENT OF RESPONSIBILITY
Title Proper
Effect of Firm's Characteristics on Tax Planning in the Nigerian Listed Deposit Money Banks
General Material Designation
[Thesis]
First Statement of Responsibility
Aladesonkanmi, Adebayo John
Subsequent Statement of Responsibility
Olaniyi, T. A.
.PUBLICATION, DISTRIBUTION, ETC
Name of Publisher, Distributor, etc.
Kwara State University (Nigeria)
Date of Publication, Distribution, etc.
2020
GENERAL NOTES
Text of Note
112 p.
DISSERTATION (THESIS) NOTE
Dissertation or thesis details and type of degree
M.S.
Body granting the degree
Kwara State University (Nigeria)
Text preceding or following the note
2020
SUMMARY OR ABSTRACT
Text of Note
The study examines the effect of firm's characteristics on tax planning in the Nigerian Listed Deposit Money Banks (DMBs). The study specifically assessed the effect of profitability, leverage, firm's age and firm's size on tax planning in the Nigerian DMBs. The study adopted ex-post facto research design and the population consists of fifteen (15) Deposit Money Banks (DMBs) whose shares are listed on the Nigerian Stock Exchange as at 31st December, 2018 from which a sample size of twelve (12) banks are selected due to the availability of data. Secondary data was generated data from twelve (12) annual reports and accounts of the sampled banks for a period of seven years (2012- 2018). The data generated from bank's annual reports and accounts were analysed using Panel data regression analysis. The findings reveal that profitability, firm's age and firm's size have significant impact on tax planning while leverage has an insignificant impact on tax planning in the Nigerian DMBs. The study concludes that profitability, firm's age and firm's size influence tax planning system in Deposit Money Banks of Nigeria. The study recommends that Nigerian listed DMB's managements should ensure adequate utilization of bank's assets to generate sufficient returns and also exploit opportunity embedded in tax planning system to enhance bank's profitability level by engaging professionals such as accountant, tax analyst and legal practitioner to fully take advantage of the loopholes in the tax law to reduce tax burden (liability).
UNCONTROLLED SUBJECT TERMS
Subject Term
Accounting
Subject Term
Sub Saharan Africa studies
PERSONAL NAME - PRIMARY RESPONSIBILITY
Aladesonkanmi, Adebayo John
PERSONAL NAME - SECONDARY RESPONSIBILITY
Olaniyi, T. A.
CORPORATE BODY NAME - SECONDARY RESPONSIBILITY
Kwara State University (Nigeria)
ELECTRONIC LOCATION AND ACCESS
Electronic name
مطالعه متن کتاب p
[Thesis]
276903
a
Y
