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This study investigates how corporate tax aggressiveness influences shareholder value in listed Nigerian firms.

March 15, 2026Open Access

Corporate Tax Aggressiveness and Shareholder Value of Listed Nigerian Firms

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This study investigates how corporate tax aggressiveness influences shareholder value in listed Nigerian firms.
Analyzes panel dataset of 151 firms from 2011 to 2025
Uses effective tax rate and book-tax difference to measure tax aggressiveness
Applies pooled OLS, fixed effects, and random effects regression models
Corporate tax aggressiveness significantly reduces shareholder value
Institutional ownership and board independence positively influence firm value
Financial leverage negatively impacts shareholder value

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Analysis reveals corporate tax aggressiveness negatively affects shareholder value in Nigerian firms, indicating regulatory concerns.

Onipe Adabenege Yahaya (2026) studied this question.

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