期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2021
卷号：25
期号：6
页码：1-11
语种：English
出版社：The DreamCatchers Group, LLC
摘要：This research explores the effect of tax aggressiveness on the timeliness of financial reporting. This research, comprising a survey of 50 companies operating in Nigeria's financial sector, gained insights from the stakeholders’ theory to investigate the impact of tax aggressiveness on the timeliness of financial reporting. Tax aggressiveness was measured using variables such as tax avoidance, taxable income, book-tax difference and book effective tax rate. We analysed the data using the logistics regression method. Empirically, the results showed that there is a significant positive association between the tax avoidance and the timeliness of financial reporting. Taxable income revealed a positive and significant relationship with timeliness of financial reporting. Book-tax difference indicates a negative and an insignificant relationship to the financial reporting timeliness. While, book effective tax rate revealed a positive and insignificant association with the timeliness of financial reporting. Overall, this indicates that Nigerian financial firms' tax aggressiveness has a bigger effect on the timeliness of financial statements. It therefore recommends that corporate strategies and policies should take into account the tax planning and structure when drawing up the company’s strategic framework.
关键词：Tax Aggressiveness;Timeliness of Financial Reporting;Tax Avoidance;Book Effective Tax Rate;Stakeholders Theory
