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Institutional Ownership and Ownership Concentration and Tax Aggressiveness of Listed Consumer Goods Firms in Nigeria

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  • AZA, M. Solomon, Ph.D

    (Department of Accounting, Faculty of Administration, Nasarawa State University, Keffi, Nasarawa State – Nigeria)

  • DANIEL, Emmanuel Kayode, Ph.D

    (Department of Accounting, Faculty of Administration, Bingham University, Karu, Nasarawa State – Nigeria)

  • AUDU, Ilemona Omonu

    (Department of Accounting, Faculty of Administration, Bingham University, Karu, Nasarawa State – Nigeria)

Abstract

Poor corporate governance practice have been cited as one of the causes of the corporate collapses noticed among firms in Nigeria. This study examined institutional ownership, ownership concentration and tax aggressiveness of listed consumer goods firm in Nigeria covering the period of twelve (12) year 2010-2021. The study adopted ex-post facto research design and secondary data was used for analysis which was obtained from Nigerian Exchange Group. Panel regression analysis technique was used to analyse research data. The result showed that institutional ownership and ownership concentration has a negative significant effect on tax aggressiveness of consumer goods firm in Nigeria. The study therefore concludes that study institutional ownership and ownership concentration has insignificant effect on tax aggressiveness of consumer good firm in Nigeria. Therefore the study recommend that Management of consumer goods firm should not give more attention to the institutional shareholders due to negative influence effect it has on the firm tax aggressiveness.

Suggested Citation

  • AZA, M. Solomon, Ph.D & DANIEL, Emmanuel Kayode, Ph.D & AUDU, Ilemona Omonu, 2023. "Institutional Ownership and Ownership Concentration and Tax Aggressiveness of Listed Consumer Goods Firms in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(5), pages 1813-1813, May.
    • Handle: RePEc:bcp:journl:v:7:y:2023:i:5:p:1813
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