ASSET MANAGEMENT AND PERFORMANCE OF QUOTED MANUFACTURING COMPANIES IN NIGERIA: ASSESSING THE RELEVANCE OF ASSET REPLACEMENT MODEL
The main focus of any firm is to maximize the wealth of its owners and this will happen when sustainability is guaranteed. This is the core objective of asset replacement model that stipulates the replacement of an asset when its…
The Role of Tax Audit on Tax Revenue: Evidence from Rivers and Bayelsa State Internal Revenue Services and Federal Inland Revenue Service.
Tax revenue seems to be the most consistent government revenue and it is believed that tax audit will bring in more taxpayers into the tax web. On this premise, the study target is to discover the relationship among tax audit…
IMPACT OF TAX STRATEGIES ON TAX AVOIDANCE: A STUDY OF NIGERIA PUBLIC FIRMS
The paper investigates the effect of different tax strategies employed by a public company on the relation between measures of corporate tax avoidance and risk. Prior studies have generally failed to find a relation between measures of overall firm risk…