{"id":"https://openalex.org/W7225748770","doi":"https://doi.org/10.5281/zenodo.24106620","title":"Corporate Governance Attributes and Tax Aggressiveness of Quoted Insurance Firms in Nigeria","display_name":"Corporate Governance Attributes and Tax Aggressiveness of Quoted Insurance Firms in Nigeria","publication_year":2026,"publication_date":"2026-11-10","ids":{"openalex":"https://openalex.org/W7225748770","doi":"https://doi.org/10.5281/zenodo.24106620"},"language":"en","primary_location":{"id":"doi:10.5281/zenodo.24106620","doi":"https://doi.org/10.5281/zenodo.24106620","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.24106620","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"JournalArticle"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["datacite"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.5281/zenodo.24106620","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5072900625","display_name":"James Ike Ugwu","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I10627620","display_name":"Kogi State University","ror":"https://ror.org/00dvsyx28","country_code":"NG","type":"education","lineage":["https://openalex.org/I10627620"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Ugwu, James Ike Ph.D","raw_affiliation_strings":["Department of Accounting, Prince Abubakar Audu University, Anyigba, Kogi State, Nigeria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Prince Abubakar Audu University, Anyigba, Kogi State, Nigeria","institution_ids":["https://openalex.org/I10627620"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5161415826","display_name":"Priscilla Eleojo Ekpa","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I10627620","display_name":"Kogi State University","ror":"https://ror.org/00dvsyx28","country_code":"NG","type":"education","lineage":["https://openalex.org/I10627620"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Ekpa, Priscilla Eleojo","raw_affiliation_strings":["Department of Accounting, Prince Abubakar Audu University, Anyigba, Kogi State, Nigeria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Prince Abubakar Audu University, Anyigba, Kogi State, Nigeria","institution_ids":["https://openalex.org/I10627620"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I10627620"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9907000064849854,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9907000064849854,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.006399999838322401,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0010000000474974513,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7116000056266785},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6625000238418579},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6578999757766724},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.501800000667572},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.43309998512268066},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.35600000619888306},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3474999964237213},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.34279999136924744},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.3416000008583069},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.3237000107765198},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.32190001010894775},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.2694000005722046},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.2678999900817871},{"id":"https://openalex.org/C39896193","wikidata":"https://www.wikidata.org/wiki/Q380344","display_name":"Descriptive statistics","level":2,"score":0.2590000033378601},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.2549000084400177},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.25450000166893005}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.5281/zenodo.24106620","doi":"https://doi.org/10.5281/zenodo.24106620","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.24106620","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"JournalArticle"},{"id":"doi:10.5281/zenodo.24106621","doi":"https://doi.org/10.5281/zenodo.24106621","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.24106621","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"JournalArticle"}],"best_oa_location":{"id":"doi:10.5281/zenodo.24106620","doi":"https://doi.org/10.5281/zenodo.24106620","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.24106620","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"JournalArticle"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":[],"abstract_inverted_index":{"The":[0,43,61,129,139,161,192],"study":[1,44,62,162,193],"was":[2,63,98],"prompted":[3],"by":[4],"the":[5,18,25,31,46,72,199,215],"need":[6],"to":[7,92,100,206],"investigate":[8],"issues":[9],"of":[10,27,48,55,83],"tax":[11,37,53,95,102,179,183,229],"compliance":[12,180],"and":[13,36,80,109,118,122,136,151,169,181,201,224],"corporate":[14,49],"governance":[15,50,175],"efficiency":[16],"in":[17,59,88,177,185,190,228],"Nigerian":[19],"insurance":[20,41,57,86,188,202],"industry,":[21],"as":[22,24,115,126],"well":[23],"lack":[26],"empirical":[28],"studies":[29],"on":[30,52,159,214],"connection":[32],"between":[33],"board":[34,105,107,110,147,149,152,165,167,170,216,220],"characteristics":[35,51],"aggressiveness":[38,54],"among":[39],"quoted":[40,56,85,187],"companies.":[42],"investigated":[45],"influence":[47],"firms":[58,203],"Nigeria.":[60,191],"conducted":[64],"using":[65,134],"an":[66,218],"ex-post":[67],"facto":[68],"research":[69],"design,":[70],"while":[71,104],"secondary":[73],"data":[74,131],"were":[75,113,124,132],"collected":[76,130],"from":[77,90],"annual":[78],"reports":[79],"financial":[81,111,153,171],"statements":[82],"21":[84],"companies":[87,189],"Nigeria":[89],"2015":[91],"2024.":[93],"Effective":[94],"rate":[96],"(ETR)":[97],"used":[99,114,125],"measure":[101],"aggressiveness,":[103],"size,":[106,120,148,166],"independence":[108,150,168],"expertise":[112,154,172],"independent":[116,209,219],"variables,":[117],"firm":[119],"leverage":[121],"profitability":[123],"control":[127],"variables.":[128],"analysed":[133],"descriptive":[135],"inferential":[137],"statistics.":[138],"fixed":[140],"effects":[141,158],"model":[142],"analysis":[143],"result":[144],"revealed":[145],"that":[146,164,198,208],"had":[155],"significant":[156],"positive":[157],"ETR.":[160],"concluds":[163],"are":[173,211],"critical":[174],"tools":[176],"ensuring":[178],"reducing":[182],"aggression":[184],"publicly":[186],"therefore":[194],"suggests,":[195],"amongst":[196],"others,":[197],"regulators":[200],"must":[204],"see":[205],"it":[207],"directors":[210],"adequately":[212],"represented":[213],"since":[217],"will":[221],"function":[222],"objectively":[223],"thus":[225],"not":[226],"indulge":[227],"aggressiveness.":[230]},"counts_by_year":[],"updated_date":"2026-11-11T12:16:26.678958","created_date":"2026-11-11T00:00:00"}