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What is Corporate Tax Impact on Nigeria about?
This document discusses a study that assessed the effect of corporate taxation on the dividend policy of listed consumer goods companies in Nigeria from 2009 to 2013. The study used panel data methodology and regression analysis. The results showed that corporate taxation and board structure have no effect on dividend policy, while company performance is an important determinant. The study recommends that companies should focus on other dividend determinants like liquidity rather than taxes, since taxes do
- Author
- Mayaz Ahmed
- Language
- EN